2023 – Digest of case laws on direct taxes .

Research team has digested section wise  cases reported in the year 2023 in various reports , journals and itatonline .org.  ( ITR 450 to 459, Taxman 290 to 295,  CTR 330 to 335, ITD 198  to 203, ITR(Trib) 101 to 108 , TTJ 221  to 226 , BCAJ, The Chamber’s Journal .) The cases have been digested section wise in the descending order ; Supreme Court , High Courts and Tribunal . Digest also provides  easy reference to circulars and articles.

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