Taxmann Yearly Tax Digest & Referencer (Set of 2 volumes) – Edition January 2022

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. 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 Present Publication is the 51^st Edition, authored by Taxmann’s Editorial Board. It incorporates all Case Laws, Circulars and Notifications for the year 2021. The key features of the book are as follows:

• [Section-wise] Case Law digests and Circulars & Notifications have been 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 to 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 Case Book of Judgments of Supreme Court/High Courts reported in the year 2021
• Volume 2
  • A Section-wise Case Book of Decisions of Income-tax Appellate Tribunal reported in the year 2021