Taxmann Yearly Tax Digest & Referencer Edition February 2026

Taxmann Yearly Tax Digest & Referencer Edition February 2026

The Present Publication is the 55th Edition (Volume 1) & 31st Edition (Volume 2), edited by Adv. M.K. Pithisaria & CA. Abhishek Pithisaria. It incorporates all Case Laws reported till 16th November 2025 for the year 2025. The key features of the book are as follows:

• [Complete Annual Judicial Record] Exhaustive consolidation of all major income-tax rulings reported during 2025
• [Court-segregated Architecture] Separate volumes for higher judiciary and ITAT, respecting precedential hierarchy
• [Section-wise & Issue-wise Digesting] Every ruling is mapped to the exact statutory provision and litigation issue
• [Precedent-status Intelligence] Dedicated tools to track whether decisions are affirmed, reversed, overruled, or pending before the Supreme Court (Volume 1)
• [Circulars & Notifications in Litigation] Special lists identifying CBDT circulars and notifications judicially analysed by courts and tribunals
• [Neutral, Non-Commentarial Presentation] Objective distillation of holdings without authorial opinion
• [Multi-layer Navigation] Case lists, subject indices, and issue taxonomies enabling instant retrieval

The coverage of the book is as follows:

• Volume 1 – Supreme Court & High Courts | It captures binding and persuasive precedents delivered by the Supreme Court and various High Courts during the year. It is editorially designed as a courtroom-ready research tool and includes:
  • List of Cases Digested (alphabetical)
  • List of Cases Affirmed/Reversed/Overruled/Approved/Disapproved, enabling instant assessment of precedent strength
  • List of Cases with SLP Dismissed/Granted/Notice Issued, critical for validating whether a High Court ruling has reached or survived scrutiny at the apex level
  • List of Circulars & Notifications Judicially Analysed, mapping delegated legislation to judicial interpretation
  • Section-wise Digest of Judgments, covering the entire Income-tax Act, 1961
  • Comprehensive Subject Index for cross-sectional issue retrieval
  • Substantively, the volume spans all major domains of income-tax law, including charging provisions, exemptions, business income, capital gains, international taxation, reassessment, penalties, procedural safeguards, and constitutional principles. Each section is further broken into recognisable litigation issues (for example, under Section 14A, Section 37, Section 68, reassessment provisions, etc.), reflecting how disputes actually arise and are argued in courts
• Volume 2 – Income-tax Appellate Tribunal (ITAT) | It is a high-density repository of tribunal jurisprudence, capturing how income-tax law is applied at the most active and fact-intensive stage of litigation. Its structure includes:
  • List of ITAT Cases Digested
  • List of Circulars & Notifications Judicially Analysed by Tribunal
  • Section-wise Digest of ITAT Orders
  • Detailed Subject Index
  • The volume is particularly strong on procedural and evidentiary disputes, such as reassessment under sections 147–153, validity of notices, limitation, sanction, faceless assessment mechanics, DIN defects, TDS/TCS compliance, penalties, and business disallowances.
  • Notably, international tax issues under Section 9 are organised using OECD Model Convention article logic (PE, business profits, royalty/FTS, capital gains, etc.), mirroring how treaty disputes are actually framed before tribunals