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Taxmann’s Yearly Tax Digest & Referencer (Set of 2 Vols.) | 52nd Edition 2023

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Incorporating Section-wise Judgements from the Supreme Court/High Courts/Income-tax Appellate Tribunal reported in 2022. It also includes Circulars & Notifications issued by the Dept. along with Words & Phrases taken from the reported case laws.

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Description

Description

Taxmann’s Yearly Publication, ‘YTD’ as we call it, provides professionally drafted section-wise digests of all case laws reported at taxmann.com during the calendar year, i.e., from January to December from the following Courts:

  • Supreme Court
  • High Courts
  • Income-tax Appellate Tribunal

It also includes information about the Circulars and Notifications issued by the Department during the year, along with ‘words and phrases’ taken from the reported case laws.

The Present Publication is the 52nd¬†Edition, edited by Taxmann’s Editorial Board. It incorporates all Case Laws, Circulars and Notifications for the year 2022. The key features of the book are as follows:

  • [Section-wise] Case Law digests, and Circulars & Notifications are arranged section-wise
  • [Judicial Analysis] of the case laws that include the following:
    • Affirmed Cases
    • Reversed/Overruled Cases
    • Approved/Disapproved Cases
    • Cases against which SLP was Dismissed/Granted or Notices were issued by the Supreme Court
  • [Subject Index] will help you to find the required Case Law quickly
  • [Digest Drafted by the Professionals] which provides a quick glimpse of the ratio laid down in the Case
  • [Circulars & Notifications] issued during the year
  • [Words & Phrases] which are Judicially defined by the Supreme Court, High Courts & Tribunals, are covered in this book

This book is divided into two volumes:

  • Volume 1
    • A Section-wise Digest of Income-tax Judgments of the Supreme Court/High Courts reported in the year 2022
  • Volume 2
    • A Section-wise Digest of Orders of the Income-tax Appellate Tribunal reported in the year 2022

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Paperback

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