PCG’s Income-Tax Digest of Judgments – Edition 2026 is a detailed and authoritative compilation of significant judicial decisions in the field of direct taxation in India.

This book presents a well-organized digest of income tax case laws, covering important rulings from the Supreme Court, High Courts, and appellate tribunals. It provides concise summaries of judgments, highlighting key legal principles and interpretations relevant to tax practice.

The digest covers a wide range of topics including assessment, deductions, exemptions, capital gains, business income, penalties, and procedural aspects under the Income-tax law. Each case is presented in a structured manner to help readers quickly understand the facts, issues, and judicial reasoning.

Designed for practical use, this book serves as a valuable reference tool for chartered accountants, tax practitioners, advocates, and corporate professionals. It also aids students in understanding how tax laws are interpreted and applied by courts.

With updated case laws and systematic indexing, this edition ensures easy navigation and quick access to relevant judicial precedents.

⭐ Key Highlights

• ✔️ Comprehensive digest of income tax judgments
• ✔️ Covers Supreme Court, High Court, and tribunal rulings
• ✔️ Structured case summaries for easy understanding
• ✔️ Covers key areas like deductions, capital gains, and penalties
• ✔️ Practical reference for tax professionals
• ✔️ Helps in legal interpretation and litigation
• ✔️ Updated with latest case laws
• ✔️ Easy navigation and indexing