Taxmann's Yearly Tax Digest & Referencer ( Section-wise Digests of Income-Tax Judgment of Supreme Court/High Courts Reported in year 2024 ) Set of 2Vols - 54th Edition 2025
Author : | Adv M.K.Pithisaria, CA Abhishek Pithisaria |
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Tags: PROFESSIONAL BOOKS, • ACCOUNTING & AUDITING, Income Tax, Income Tax, Diglot, New Finance Act, 2025-2026, Budget Edition 2025, Case Digest, Yearly Tax Digest, YDT
Taxmann's Yearly Tax Digest & Referencer ( Section-wise Digests of Income-Tax Judgment of Supreme Court/High Courts Reported in year 2024 ) Set of 2Vols - 54th Edition 2025
Key Features:
- Tax Professionals & Accountants – An essential reference for CPAs, chartered accountants, and tax consultants who require up-to-date information on tax law changes and compliance requirements
- Legal Practitioners – Provides in-depth analysis of judicial decisions and legislative reforms, making it a critical tool for attorneys specialising in tax law
- Policy Makers & Regulators – An authoritative guide for government officials and regulatory bodies seeking comprehensive insights into the current tax landscape
- Corporate Finance and Business Leaders – Valuable for business owners and financial executives who must consider the implications of tax policies in strategic planning and operational decision-making
- Students & Academics – A well-structured resource for those studying taxation, public policy, or law, offering clear explanations of complex tax issues
The Present Publication is the 54th Edition (Volume 1) & 30th Edition (Volume 2), edited by Adv. M.K. Pithisaria & CA. Abhishek Pithisaria. It incorporates all Case Laws, Circulars and Notifications for the year 2024. The key features of the book are as follows:
- Section-wise Arrangement- All case law digests, along with circulars and notifications, are systematically organised by subject matter and legal issue, facilitating rapid reference and efficient navigation
- Comprehensive Judicial Analysis- Each case is analysed to highlight:
- Affirmed Cases
- Reversed/Overruled Cases
- Approved/Disapproved Cases
- Cases Involving SLP Dismissals/Grants or Issuance of Notices by the Supreme Court
- Digest Drafted by Professionals- Expertly crafted summaries offer a concise glimpse into the ratio decidendi of each case, ensuring clarity and practical relevance
- Detailed Subject Index- A robust index system allows users to locate specific cases or topics swiftly, enhancing the utility of the publication
- Inclusion of Judicially Defined Terms- The book features a dedicated section on 'words and phrases' that have been judicially defined by the Supreme Court, High Courts, and Tribunals, providing essential context
- Coverage of Circulars & Notifications- Comprehensive summaries of all circulars and notifications issued by the tax authorities are included
The coverage of the book is as follows:
- Case Law Digests
- An exhaustive collection of judicial decisions impacting income tax, arranged in a clear, section-wise format. Each digest includes detailed commentary on the court's reasoning and the practical implications for tax practice
- Circulars & Notifications
- Summaries and analyses of all relevant circulars and notifications issued during the year, offering insights into policy shifts and administrative changes
- Judicial Definitions
- A curated list of judicially defined 'words and phrases,' providing essential clarifications and interpretations that are critical to understanding complex tax matters
The structure of the book is as follows:
- Dual-volume Format
- Volume 1 – Focuses on Income-tax Judgments from the Supreme Court and High Courts reported during the year
- Volume 2 – Concentrates on the Orders of the Income-tax Appellate Tribunal reported during the year
- Thematic Organisation – Each volume is divided into sections that align with specific legal themes and subject areas, enabling targeted research and quick access to pertinent information
- Enhanced Navigational Tools – A comprehensive subject index, cross-references, and a glossary of key terms ensure that users can locate information quickly and efficiently