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‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions.

As it is often stated, necessity is the mother of invention. This mundane compilation of case laws is out come of my necessity to represent before the Hon’ble ITAT. Our normal experience is that we come across citations mostly not in favour of Revenue. This compilation is aimed to bridge the gap and also act as a ready reference for the officers of the Department. Most of the decisions cited are in favour of Revenue or material for consideration while framing assessments. Attempt is made to include recent decisions. The compilation is neither authoritative nor exhaustive and there could be many decisions which are important but do not find place in the compilation. The compilation is meant only as a ready reference and would not provide omnibus solutions.

Download Compilation of Income Tax Case Laws for Departmental Officers


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April 2024