Case Laws in Favour of Revenue on Direct Tax Laws

Case Laws in Favour of Revenue on Direct Tax Laws (2025 Edition) by Ram Dutt Sharma provides an authoritative and practical compilation of judicial decisions supporting the stance of the Revenue under various provisions of the Income-tax law. Updated with the latest case law up to 2025, this book is an essential reference for tax practitioners, departmental officers, and academicians seeking clarity on Revenue-favouring precedents in litigation and assessments.

The book systematically presents important rulings, classified by subject, with concise commentary to highlight their practical implications. It serves as a ready guide for professionals handling disputes, drafting submissions, or advising clients on contentious tax matters.

Key Highlights:

• Exhaustive coverage of landmark and recent judicial pronouncements in favour of the Revenue

• Topic-wise arrangement for easy reference across major provisions of the Income-tax Act

• Analysis of principles emerging from case law and their relevance in current practice

• Handy reference for drafting replies, appeals, and arguments in litigation

• Incorporates decisions of the Supreme Court, High Courts, and Income Tax Appellate Tribunal

• Practical guidance for Assessing Officers in applying precedents during assessments

• Ready reckoner for understanding how courts have upheld the Revenue’s position

This edition is invaluable for:

• Chartered accountants, advocates, and tax consultants involved in litigation and advisory work

• Tax department officials applying precedents in assessments and appeals

• Students and researchers in taxation law seeking judicial perspectives on Revenue matters

• Business professionals aiming to understand litigation trends in direct taxes

By combining judicial rulings with structured analysis, this book provides a reliable and practical resource for navigating Revenue-favouring precedents under the Income-tax law in India.