Yearly Tax Digest & Referencer

Yearly Tax Digest & Referencer is Taxmann's flagship annual jurisprudence compendium that documents, organises, and operationalises a full year of income-tax litigation in India. The 2026 Edition presents a complete judicial record of income-tax case law reported during 2025, covering decisions up to date and consolidating 3,550+ reported rulings across courts and tribunals. This publication is a pure judicial digest, editorially designed to answer one core professional requirement:

What has the judiciary held on a given income-tax provision or issue during the year—and how can that holding be reliably cited and applied?

To serve this objective, the Digest is structured as a two-volume set, separating binding and persuasive court precedents from high-density tribunal jurisprudence, while maintaining a unified, section-wise and issue-wise research methodology across both volumes.

This publication is indispensable for professionals who work with case law as a daily decision-making tool, including:

• Tax Litigators & Advocates drafting appeals, written submissions, synopsis notes, and precedent compilations
• Chartered Accountants & Tax Consultants advising on contentious and high-risk issues
• In-house Tax & CFO Teams validating tax positions and litigation exposure
• Departmental Representatives & Revenue Officers tracking judicial trends and outcomes
• Researchers & Advanced Students specialising in income-tax jurisprudence
• It is especially valuable where precedent density, factual distinction, and procedural validity determine outcomes

The Present Publication is the 55^th Edition (Volume 1) & 31^st 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