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 54^th Edition (Volume 1) & 30^th 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