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Yearly Tax Digest & Referencer (YTD 2023) (In 2 Volumes)
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Yearly Tax Digest & Referencer (YTD 2023) (In 2 Volumes)

by Taxmann
Edition: Vol I 53rd Edition and Vol II 29th Edition, 2024
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Product Details:

Format: Paperback
Pages: 2940 pages
Publisher: Taxmann
Language: English
ISBN: 9789357784634
Dimensions: 27.9 X 23.4 X 5.2 CM
Publisher Code: 9789357784634
Date Added: 2024-03-12
Search Category: Lawbooks
Jurisdiction: Indian

Overview:

Taxmann's Yearly Publication, 'YTD' as we call it, provides professionally drafted section-wise digests of all case laws reported at taxmann.com during the calendar year, i.e., from January to December from the following Courts:

  • Supreme Court
  • High Courts
  • Income-tax Appellate Tribunal

It also includes information about the Circulars and Notifications issued by the Department during the year, along with 'words and phrases' taken from the reported case laws.

The book will be helpful for tax professionals, legal practitioners, scholars, and anyone seeking to understand the intricacies of Direct Tax Laws through the prism of judicial pronouncements.

The Present Publication is the 53rd Edition, edited by Taxmann's Editorial Board. It incorporates all Case Laws, Circulars and Notifications for the year 2023. The key features of the book are as follows:

  • [Section-wise] Case Law digests and Circulars & Notifications are arranged section-wise
  • [Judicial Analysis] of the case laws that include the following:
    • Affirmed Cases
    • Reversed/Overruled Cases
    • Approved/Disapproved Cases
    • Cases against which SLP was Dismissed/Granted, or Notices were issued by the Supreme Court
  • [Subject Index] will help you find the required Case Law quickly
  • [Digest Drafted by the Professionals] which provides a quick glimpse of the ratio laid down in the Case
  • [Circulars & Notifications] issued during the year
  • [Words & Phrases] which are Judicially defined by the Supreme Court, High Courts & Tribunals, are covered in this book

This book is divided into two volumes:

  • Volume 1
    • A Section-wise Digest of Income-tax Judgments of the Supreme Court/High Courts reported in the year 2023
  • Volume 2
    • A Section-wise Digest of Orders of the Income-tax Appellate Tribunal reported in the year 2023

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