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  • Comprehensive Coverage: Digest of over 15,000 Supreme Court judgments on income tax from 1922 to 2015.

  • Section-wise Presentation: Judgments are categorized under appropriate headings and sub-headings for ease of reference.

  • Extensive Case Law: Covers cases from various journals including ITR, CTR, Taxation, Taxmann, Tax LR, AIR, SCC, SCR, and JT.

  • High Court Decisions: Discusses High Court decisions that have been reversed, affirmed, overruled, or relied on by the Supreme Court.

  • English Citations: Incorporates relevant English citations including HL, ChD, CA, and KB.

  • Key Features: Offers meticulous classification of case law and analysis of cases indicating their treatment in later SC judgments.

  • Target Audience: Ideal reference for chartered accountants, lawyers, judges, tax practitioners, and corporate professionals.

  • Publisher: Published by Lexis Nexis, ensuring reliability and authority.