The Comprehensive Digest of Case Laws, CBDT Circulars and articles, relating to the period from January 2019 to December 2019, is available for download.
The Digest contains more than 2100 cases reported in various case-law reports such as ITR, Taxman, CTR, etc) as well as other journals, magazines etc.
The cases are digested in the descending order i.e. Supreme Court, High Courts, Tribunal and Authority for Advance Rulings.
It is notable that more than 100 judgements in the Digest are not yet reported by the leading journals.
It is also worth noting that all case laws digested in the years 2018 and 2019 are available in the ‘Digest‘ section of this website. This section is updated on a regular basis by the Research Team for the benefit of taxpayers and professionals.
Readers can search for case laws name-wise and also subject-wise. E.g. a search for “Bogus purchase” will show all the important case laws on that subject.
Where relevant, the Research Team has also pointed out the cases where the SLP is granted or rejected by the Supreme Court against the decision of the High Courts.
Important case laws on allied laws and interpretation of taxing statutes are also digested. A separate chapter on reference to Circulars and Articles are arranged section wise and subject wise.
Readers are invited to offer their comments and suggestions for improvement by using the comment box below.