{"id":65018,"date":"2026-10-14T12:49:14","date_gmt":"2026-10-14T07:19:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=assonnews&#038;p=65018"},"modified":"2026-10-14T12:49:14","modified_gmt":"2026-10-14T07:19:14","slug":"itat-bar-association-mumbai-releases-the-15th-edition-of-the-2025-yearly-digest-of-case-laws-on-direct-taxes-a-comprehensive-compilation-of-more-than-3028-case-laws","status":"publish","type":"assonnews","link":"https:\/\/itatonline.org\/digest\/assonnews\/itat-bar-association-mumbai-releases-the-15th-edition-of-the-2025-yearly-digest-of-case-laws-on-direct-taxes-a-comprehensive-compilation-of-more-than-3028-case-laws\/","title":{"rendered":"ITAT Bar Association, Mumbai, Releases the 15th Edition of the \u201c2025 Yearly Digest of Case Laws on Direct Taxes\u201d \u2013 A Comprehensive Compilation of More Than 3,028 Case Laws"},"content":{"rendered":"<p><a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025.jpeg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"65019\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/itat-bar-association-mumbai-releases-the-15th-edition-of-the-2025-yearly-digest-of-case-laws-on-direct-taxes-a-comprehensive-compilation-of-more-than-3028-case-laws\/digest-2025\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025.jpeg\" data-orig-size=\"488,601\" 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;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Digest 2025\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025.jpeg\" class=\"aligncenter size-full wp-image-65019\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025.jpeg\" alt=\"\" width=\"488\" height=\"601\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025.jpeg 488w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-244x300.jpeg 244w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-81x100.jpeg 81w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-100x123.jpeg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-150x185.jpeg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-200x246.jpeg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-300x369.jpeg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2026\/10\/Digest-2025-450x554.jpeg 450w\" sizes=\"auto, (max-width: 488px) 100vw, 488px\" \/><\/a><\/p>\n<p>Release of the 2025 Yearly Digest of Case Laws on Direct Taxes    <\/p>\n<p>Dear Members,<\/p>\n<p>The ITAT Bar Association, Mumbai, is pleased to announce the release of its publication titled \u201c2025 Yearly Digest of Case Laws on Direct Taxes\u201d, the fifteenth consecutive edition of this annual publication.<\/p>\n<p>The present edition comprises digests of more than 3,028 reported and unreported cases appearing during 2025 across leading tax reports, journals, professional publications and online resources, including ITR 472 \u2013 483, Taxman 302 \u2013307, CTR 342 \u2013 347, ITD 210 \u2013 215, ITR(Trib.) 121 &#8211; 132, TTJ 234 &#8211; 238, AIFTP Journal, BCAJ, The Chamber\u2019s Journal, www.itatonline.org and www.taxmann.com. <\/p>\n<p>The case laws have been systematically arranged section-wise and in the order of judicial hierarchy, commencing with the Supreme Court, followed by the High Courts and the Income Tax Appellate Tribunal. Editorial notes and references to subsequent judicial developments, including decisions affirming or reversing Tribunal rulings and orders of the Supreme Court on Special Leave Petitions, have also been incorporated wherever appropriate. The Digest further covers developments relating to allied laws and includes a separate compilation of important circulars and references to articles published in various professional journals.<\/p>\n<p>One of the distinctive features of this publication is its alphabetical index based on the name of the assessee or respondent, enabling practitioners to locate decisions quickly and conveniently. This feature, together with the systematic classification of cases, makes the Digest a valuable research and reference tool for professionals practising before the Supreme Court, High Courts, the Income Tax Appellate Tribunal and other tax authorities.<\/p>\n<p>The Digest is intended not merely as a compilation of judicial decisions, but also as a resource for identifying recurring areas of tax litigation and understanding the judicial principles governing them. A study of these decisions can assist both taxpayers and the Revenue in identifying the causes of avoidable disputes, promoting adherence to due process and contributing towards greater certainty in the administration of tax laws.<\/p>\n<p>The Association commenced this initiative in 2012 with the publication of \u201cDigest of Case Laws \u2013 Direct Taxes (2003\u20132011): A Tax Companion\u201d, brought out to commemorate 150 years of the Bombay High Court. Since then, the annual Digests have been published consistently, and the editions from 2012 onwards have also been made freely available on www.itatonline.org. <\/p>\n<p>The cost of the publication is Rs. 3,000\/- per copy. However, in accordance with the desire of Dr. Y. P. Trivedi, Senior Advocate and Past President of our Association, the publication will be made available to members at a concessional price of Rs. 2,100\/- per copy, subsidised through the Dr. Y. P. Trivedi Research Fund, enabling members to benefit from this valuable resource. Members of the ITAT Bar Association may make payment by cheque drawn in favour of \u201cITAT Bar Association\u201d.<\/p>\n<p>For non-members, the publication will be available at Rs. 3,500\/- per copy. Contributors to the publication will be entitled to purchase copies at a special concessional price of Rs. 1,100\/- per copy.<\/p>\n<p>Please note that only a limited number of copies have been printed and these will be distributed on a first-come, first-served basis. Copies will be available for collection from the ITAT Bar Association Library from 19 October 2026 onwards.<\/p>\n<p>The publication is the outcome of the dedicated efforts of the Research and Editorial Teams and reflects the Association\u2019s continued commitment to legal research, professional education and the dissemination of knowledge in the field of taxation.<\/p>\n<p>We hope that this edition will prove to be a valuable companion to members in their day-to-day professional work. We also welcome valuable suggestions from readers to help improve future editions. Members may send their suggestions to itatonline.manager@gmail.com or publications.itat@gmail.com.<\/p>\n<p>For ITAT Bar Association,<\/p>\n<p>Sd\/-                      Sd\/-<\/p>\n<p>Paras S. Savla \/ Rahul Hakani<\/p>\n<p>Hon. Secretaries<\/p>\n<p>Regards,<\/p>\n<p>I.T.A.T. Bar Association <\/p>\n<p>Address :<br \/>\nPratishtha Bhavan,<br \/>\nOld C.G.O. Building,<br \/>\nRoom No. 445, 4th Floor,<br \/>\nMaharshi Karve Marg,<br \/>\nMumbai &#8211; 400 020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Release of the 2025 Yearly Digest of Case Laws on Direct Taxes Dear Members, The ITAT Bar Association, Mumbai, is pleased to announce the release of its publication titled \u201c2025 Yearly Digest of Case Laws on Direct Taxes\u201d, the fifteenth consecutive edition of this annual publication. The present edition comprises digests of more than 3,028 reported and unreported cases appearing during 2025 across leading tax reports, journals, professional publications and online resources, including ITR 472 \u2013 483, Taxman 302 \u2013307, CTR 342 \u2013 347, ITD 210 \u2013 215, ITR(Trib.) 121 &#8211; 132, TTJ 234 &#8211; 238, AIFTP Journal, BCAJ, The Chamber\u2019s Journal, www.itatonline.org and www.taxmann.com. The case laws have been systematically arranged section-wise and in the order of judicial hierarchy, commencing with the Supreme Court, followed by the High Courts and the Income Tax Appellate Tribunal. Editorial notes and references to subsequent judicial developments, including decisions affirming or reversing Tribunal rulings and orders of the Supreme Court on Special Leave Petitions, have also been incorporated wherever appropriate. The Digest further covers developments relating to allied laws and includes a separate compilation of important circulars and references to articles published in various professional journals. One of the distinctive features of this publication is its alphabetical index based on the name of the assessee or respondent, enabling practitioners to locate decisions quickly and conveniently. This feature, together with the systematic classification of cases, makes the Digest a valuable research and reference tool for professionals practising before the Supreme Court, High Courts, the Income Tax Appellate Tribunal and other tax authorities. The Digest is intended not merely as a compilation of judicial decisions, but also as a resource for identifying recurring areas of tax litigation and understanding the judicial principles governing them. A study of these decisions can assist both taxpayers and the Revenue in identifying the causes of avoidable disputes, promoting adherence to due process and contributing towards greater certainty in the administration of tax laws. The Association commenced this initiative in 2012 with the publication of \u201cDigest of Case Laws \u2013 Direct Taxes (2003\u20132011): A Tax Companion\u201d, brought out to commemorate 150 years of the Bombay High Court. Since then, the annual Digests have been published consistently, and the editions from 2012 onwards have also been made freely available on www.itatonline.org. The cost of the publication is Rs. 3,000\/- per copy. However, in accordance with the desire of Dr. Y. P. Trivedi, Senior Advocate and Past President of our Association, the publication will be made available to members at a concessional price of Rs. 2,100\/- per copy, subsidised through the Dr. Y. P. Trivedi Research Fund, enabling members to benefit from this valuable resource. Members of the ITAT Bar Association may make payment by cheque drawn in favour of \u201cITAT Bar Association\u201d. For non-members, the publication will be available at Rs. 3,500\/- per copy. Contributors to the publication will be entitled to purchase copies at a special concessional price of Rs. 1,100\/- per copy. Please note that only a limited number of copies have been printed and these will be distributed on a first-come, first-served basis. Copies will be available for collection from the ITAT Bar Association Library from 19 October 2026 onwards. The publication is the outcome of the dedicated efforts of the Research and Editorial Teams and reflects the Association\u2019s continued commitment to legal research, professional education and the dissemination of knowledge in the field of taxation. We hope that this edition will prove to be a valuable companion to members in their day-to-day professional work. We also welcome valuable suggestions from readers to help improve future editions. Members may send their suggestions to itatonline.manager@gmail.com or publications.itat@gmail.com. For ITAT Bar Association, Sd\/- Sd\/- Paras S. Savla \/ Rahul Hakani Hon. Secretaries Regards, I.T.A.T. Bar Association Address : Pratishtha Bhavan, Old C.G.O. Building, Room No. 445, 4th Floor, Maharshi Karve Marg, Mumbai &#8211; 400 020.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/assonnews\/itat-bar-association-mumbai-releases-the-15th-edition-of-the-2025-yearly-digest-of-case-laws-on-direct-taxes-a-comprehensive-compilation-of-more-than-3028-case-laws\/\">read more<\/a><\/p>","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"class_list":["post-65018","assonnews","type-assonnews","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/assonnews\/65018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/assonnews"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/assonnews"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=65018"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}