Taxmanns Yearly Tax Digest & Referencer Taxmanns Authoritative Twovolume Annual Digest that Consolidates 3,550+ Incometa

Yearly Tax Digest & Referencer Is TaxmannS Flagship Annual Jurisprudence Compendium That Documents, Organises, And Operationalises A Full Year Of IncomeTax Litigation In India. The 2026 Edition Presents A Complete Judicial Record Of IncomeTax Case Law Reported During 2025, Covering Decisions Up To Date And Consolidating 3,550+ Reported Rulings Across Courts And Tribunals. This Publication Is A Pure Judicial Digest, Editorially Designed To Answer One Core Professional Requirement:What Has The Judiciary Held On A Given IncomeTax Provision Or Issue During The YearAnd How Can That Holding Be Reliably Cited And Applied?To Serve This Objective, The Digest Is Structured As A TwoVolume Set, Separating Binding And Persuasive Court Precedents From HighDensity Tribunal Jurisprudence, While Maintaining A Unified, SectionWise And IssueWise Research Methodology Across Both Volumes.This Publication Is Indispensable For Professionals Who Work With Case Law As A Daily DecisionMaking Tool, Including: Tax Litigators & Advocates Drafting Appeals, Written Submissions, Synopsis Notes, And Precedent Compilations Chartered Accountants & Tax Consultants Advising On Contentious And HighRisk Issues InHouse Tax & Cfo Teams Validating Tax Positions And Litigation Exposure Departmental Representatives & Revenue Officers Tracking Judicial Trends And Outcomes Researchers & Advanced Students Specialising In IncomeTax Jurisprudence It Is Especially Valuable Where Precedent Density, Factual Distinction, And Procedural Validity Determine Outcomesthe Present Publication Is The 55Th Edition (Volume 1) & 31St Edition (Volume 2), Edited By Adv. M.K. Pithisaria & Ca. Abhishek Pithisaria. It Incorporates All Case Laws Reported Till 16Th November 2025 For The Year 2025. The Key Features Of The Book Are As Follows: [Complete Annual Judicial Record] Exhaustive Consolidation Of All Major IncomeTax Rulings Reported During 2025 [CourtSegregated Architecture] Separate Volumes For Higher Judiciary And Itat, Respecting Precedential Hierarchy [SectionWise & IssueWise Digesting] Every Ruling Is Mapped To The Exact Statutory Provision And Litigation Issue [PrecedentStatus Intelligence] Dedicated Tools To Track Whether Decisions Are Affirmed, Reversed, Overruled, Or Pending Before The Supreme Court (Volume 1) [Circulars & Notifications In Litigation] Special Lists Identifying Cbdt Circulars And Notifications Judicially Analysed By Courts And Tribunals [Neutral, NonCommentarial Presentation] Objective Distillation Of Holdings Without Authorial Opinion [MultiLayer Navigation] Case Lists, Subject Indices, And Issue Taxonomies Enabling Instant Retrievalthe Coverage Of The Book Is As Follows: Volume 1 Supreme Court & High Courts | It Captures Binding And Persuasive Precedents Delivered By The Supreme Court And Various High Courts During The Year. It Is Editorially Designed As A CourtroomReady Research Tool And Includes:O List Of Cases Digested (Alphabetical)O List Of Cases Affirmed/Reversed/Overruled/Approved/Disapproved, Enabling Instant Assessment Of Precedent Strengtho List Of Cases With Slp Dismissed/Granted/Notice Issued, Critical For Validating Whether A High Court Ruling Has Reached Or Survived Scrutiny At The Apex Levelo List Of Circulars & Notifications Judicially Analysed, Mapping Delegated Legislation To Judicial Interpretationo SectionWise Digest Of Judgments, Covering The Entire IncomeTax Act, 1961O Comprehensive Subject Index For CrossSectional Issue Retrievalo Substantively, The Volume Spans All Major Domains Of IncomeTax Law, Including Charging Provisions, Exemptions, Business Income, Capital Gains, International Taxation, Reassessment, Penalties, Procedural Safeguards, And Constitutional Principles. Each Section Is Further Broken Into Recognisable Litigation Issues (For Example, Under Section 14A, Section 37, Section 68, Reassessment Provisions, Etc.), Reflecting How Disputes Actually Arise And Are Argued In Courts Volume 2 IncomeTax Appellate Tribunal (Itat) | It Is A HighDensity Repository Of Tribunal Jurisprudence, Capturing How IncomeTax Law Is Applied At The Most Active And FactIntensive Stage Of Litigation. Its Structure Includes:O List Of Itat Cases Digestedo List Of Circulars & Notifications Judicially Analysed By Tribunalo SectionWise Digest Of Itat Orderso Detailed Subject Indexo The Volume Is Particularly Strong On Procedural And Evidentiary Disputes, Such As Reassessment Under Sections 147153, Validity Of Notices, Limitation, Sanction, Faceless Assessment Mechanics, Din Defects, Tds/Tcs Compliance, Penalties, And Business Disallowances.O Notably, International Tax Issues Under Section 9 Are Organised Using Oecd Model Convention Article Logic (Pe, Business Profits, Royalty/Fts, Capital Gains, Etc.), Mirroring How Treaty Disputes Are Actually Framed Before Tribunalsthe Digest Follows A ResearchFirst, PractitionerCentric Architecture: Multiple Entry Pointso Start With A Case Name