{"id":15294,"date":"2016-09-24T12:25:27","date_gmt":"2016-09-24T06:55:27","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?page_id=15294"},"modified":"2026-04-13T19:08:08","modified_gmt":"2026-04-13T13:38:08","slug":"digest-of-important-case-laws","status":"publish","type":"page","link":"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws\/","title":{"rendered":"Digest Of Important Case Laws + INTERNATIONAL TAX DIGEST + TRANSFER PRICING DIGEST (MARCH 2026)"},"content":{"rendered":"<div class=\"clock\">\n<table width=\"100%\" border=\"0\">\n<tr>\n<td><strong>Digest of important case law (Compiled by KSA Legal &#038; AIFTP)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"18678\" data-permalink=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws\/new1_e0\/\" data-orig-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" data-orig-size=\"40,20\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"new1_e0\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?resize=40%2C20\" alt=\"\" width=\"40\" height=\"20\" class=\"alignleft size-full wp-image-18678\" \/><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/uploads\/ITAT-online-INT-tax-digest-March-2026.pdf\">Download <strong>INTERNATIONAL TAX DIGEST (MARCH 2026) by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D.<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"18678\" data-permalink=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws\/new1_e0\/\" data-orig-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" data-orig-size=\"40,20\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"new1_e0\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?resize=40%2C20\" alt=\"\" width=\"40\" height=\"20\" class=\"alignleft size-full wp-image-18678\" \/><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/uploads\/International-Tax-Digest-Feb-2026.pdf\">Download <strong>INTERNATIONAL TAX DIGEST (FEBRUARY 2026) by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D.<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"18678\" data-permalink=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws\/new1_e0\/\" data-orig-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" data-orig-size=\"40,20\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"new1_e0\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?resize=40%2C20\" alt=\"\" width=\"40\" height=\"20\" class=\"alignleft size-full wp-image-18678\" \/><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/uploads\/Jan-2026-TP-Digest-.pdf\">Download <strong>TRANSFER PRICING DIGEST (JANUARY 2026) by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D.<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"18678\" data-permalink=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws\/new1_e0\/\" data-orig-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" data-orig-size=\"40,20\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"new1_e0\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?fit=40%2C20&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/itatonline.org\/archives\/wp-content\/uploads\/new1_e0.gif?resize=40%2C20\" alt=\"\" width=\"40\" height=\"20\" class=\"alignleft size-full wp-image-18678\" \/><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/uploads\/International-Tax-Digest-Jan-2026-itatonline.pdf\">Download <strong>INTERNATIONAL TAX DIGEST (JANUARY 2026) by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D.<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/uploads\/Digest-2024.pdf\">Download <strong>Digest Of Important Judgements In The Period From January To December 2024 (Updated August 2025)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/uploads\/Consolidated-Digest-of-Case-Laws-Jan-2023-to-Dec-2023.pdf\">Download <strong>Digest Of Important Judgements In The Period From January To December 2023 (Updated August 2024)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/storage.googleapis.com\/itatolinefiles\/Consolidated-digest-of-case-laws-January-2022-to-December-2022.pdf\">Download <strong>Digest Of Important Judgements In The Period From January To December 2022 (Updated August 2023)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/consolidated-digest-of-case-laws-january-2021-to-december-2021\/#blurbdl\">Download <strong>Digest Of Important Judgements In The Period From January To December 2021 (Updated July 2022)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/consolidated-digest-jan-dec-2020\/#blurbdl\">Download <strong>Digest Of Important Judgements In The Period From January To December 2020 (Updated October 2021)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/transfer-pricing-digest-jan-june-2019\/#blurbdl\">Download <strong>TRANSFER PRICING TAX DIGEST (727 CASES) (Pronounced in the period January 2019 to June 2019)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/transfer-pricing-digest-jan-mar-2019\/#blurbdl\">Download <strong>TRANSFER PRICING TAX DIGEST (320 CASES) (Pronounced in the period January 2019 to March 2019)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/tp-digest-july-dec-2018\/#blurbdl\">Download <strong>TRANSFER PRICING TAX DIGEST (3100 CASES) (Pronounced in the period July 2015 to December 2018)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/domestic-tax-digest-july-2015-dec-2018\/#blurbdl\">Download <strong>DOMESTIC TAX DIGEST (4400 CASES) (Pronounced in the period July 2015 to December 2018)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/international-tax-digest-500-cases-july-2015-dec-2018\/#blurbdl\">Download <strong>INTERNATIONAL TAX DIGEST (500 CASES) (Pronounced in the period July 2015 to December 2018)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/articles_new\/digest-imp-case-laws-jan-dec-2018\/#blurbdl\">Download <strong>Digest Of Important Judgements In The Period From January To December 2018 (Updated July 2019)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/articles_new\/?attachment_id=6040\">Download <strong>Digest Of 4000 Important Judgments On Transfer Pricing, International Tax And Domestic Tax (Jan To Dec 2018)<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/consolidatd-digest-imp-case-laws-jan-dec-2017\/#dlcenter\">Download <strong>Consolidated Digest<\/strong> (Jan 2017 to Dec 2017) in pdf format<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/consolidatd-digest-imp-case-laws-jan-dec-2016\/#dlcenter\">Download <strong>Consolidated Digest<\/strong> (Jan 2016 to December 2016) in pdf format<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws-jan-december-2015\/consolidated-digest-case-laws-jan-dec-2015\/\" rel=\"attachment wp-att-13439\"\">Download <strong>Consolidated Digest<\/strong> (Jan 2015 to December 2015) in pdf format<\/a>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/articles_new\/wp-content\/files\/Digest-Imp-Judgements-Transfer-Pricing-Intl-Tax.pdf\">Download Digest Of Important Judgements On <strong>Transfer Pricing, International Tax And Domestic Tax<\/strong> (Aug to Oct 2015) in pdf format <\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/files\/Consolidated_Digest_Jan_Dec_2014.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Download <strong>Consolidated Digest<\/strong> (Jan 2014 to December 2014) in pdf format<\/a> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/files\/Consolidated_Digest_Jan_Dec_2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Download <strong>Consolidated Digest<\/strong> (Jan 2013 to December 2013) in pdf format<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/wp-content\/files\/Consolidated_Digest_Jan_Dec_2012.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Download <strong>Consolidated Digest<\/strong> (Jan 2012 to December 2012) in pdf format<\/a> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/archives\/digest-imp-case-laws-2003-2011\/#dlcenter\" target=\"_blank\" rel=\"noopener noreferrer\">Download <strong>Consolidated Digest<\/strong> (Jan 2003 to December 2011) in pdf format<\/a> <\/div>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- Matched-Ads --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6206670195\"\n     data-ad-format=\"autorelaxed\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><br \/>\n<script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"rectangle\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>  <\/p>\n<div class=\"journal\">\n<p><strong>Journals Referred <\/strong>: BCAJ, CTR, DTR, ITD, ITR, ITR (Trib),  Income Tax Review, SOT, Taxman, Taxation, TLR, TTJ, BCAJ, ACAJ,  www.itatonline.org\n <\/div>\n<div>\n<div style='float:left; margin-top:5px ; margin-left:5px ; margin-right:10px ; margin-bottom:5px ;'>\n<\/div>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tr>\n<td width=\"90%\" valign=\"top\">The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org. <\/td>\n<\/tr>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Digest of important case law (Compiled by KSA Legal &#038; AIFTP) Download INTERNATIONAL TAX DIGEST (MARCH 2026) by Dr. Sunil Moti Lala, Advocate, CA, LL. B, Ph.D. Download INTERNATIONAL TAX DIGEST (FEBRUARY 2026) by Dr. Sunil Moti Lala, Advocate, CA, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/archives\/digest-of-important-case-laws\/\"> <span class=\"screen-reader-text\">Digest Of Important Case Laws + INTERNATIONAL TAX DIGEST + TRANSFER PRICING DIGEST (MARCH 2026)<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-15294","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/15294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=15294"}],"version-history":[{"count":9,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/15294\/revisions"}],"predecessor-version":[{"id":27345,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/pages\/15294\/revisions\/27345"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=15294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}