Preface

Availability of appropriate case law is a must for a Tax Practitioner. Nothing satisfies the authorities (administrative or appellate) more than a case law which supports the contention of the assessee/ appellant. Of late availability of case law (most from ITAT though) has gone up sharply. We, in our weekly journal "The Tax Referencer" have provided digests of about 5000 case law in 2016 and another around 5000, in the year 2017. We have selected around 900 case law out of the 10,000 available, which we found to be of particular interest to the Readers. Though what we have presented are digests of the 900 cases identified by us as important and currently relevant, however, the material presented in this book is a fresh authorship effort for, in each case, we have provided the message which the selected case law seeks to provide in a few lines. In most cases we have also mentioned the importance of the case, giving the reason as to why the case law was selected for this book.

This book is unique for its covers only two years (2016 and 2017). The intention is to make it an yearly publication hereafter. The trend till now has been to provide digests of several thousand cases in two or more hard bound sets of publications coming in the name of "Land Mark Cases" covering all such cases right from the very beginning. We have deviated from this as we feel that smaller books of this size can be consulted or gone through very conveniently and also that the next one covering cases of 2018 (to appear in February, 2019) will comprise entirely new and fresh cases and there would be no repetition or duplication of any case included in this volume.

It is very significant that we shall be providing website support to this book, for free, which site provides the corresponding Full Reports of the cases included in this volume. This makes this the first one of its kind as the Full Reports also are being made available on Readers' tips. No other publication house does so. Through this effort of ours, the Reader would be in possession of the corresponding Full Reports, i.e., approximately 5000 additional pages of material over and above this smaller volume in print.

Though we have taken full precautions, however, suggestions of the Readers will help us in improving the future volumes.

Jodhpur	--Authors
13 February, 2018
Mahashivratri