Publication of tax precedents ensures departmental access to favourable legal principles and consistent guidance across cases. Departments must select High Court judgments and Appellate Tribunal orders that enunciate important legal or accounting principles favourable to the income-tax department, prepare concise summaries, and forward one official copy with the summary to the Directorate of Inspection (Research, Statistics and Publication) within one month of receipt to permit regular publication of gists for departmental use.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Publication of tax precedents ensures departmental access to favourable legal principles and consistent guidance across cases.
Departments must select High Court judgments and Appellate Tribunal orders that enunciate important legal or accounting principles favourable to the income-tax department, prepare concise summaries, and forward one official copy with the summary to the Directorate of Inspection (Research, Statistics and Publication) within one month of receipt to permit regular publication of gists for departmental use.
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