Preface

In 2019, we had released the Book titled Analytical Study of Landmark & Important Income Tax Case Laws of 2017 and 2018.

Now, we have come out with the same kind of publication in the current year also. In the present book, we have selected near about 1800 cases out of around 10000 cases reported during last five years. The scheme of presentation of case law is similar to that of our preceding edition. Thus, each selected case law contains a digest with 'carry on message' in a few lines. Importance and relevance of case law in current scenario, wherever needed, is presented separately under the heading 'Importance' or 'Comments', as the case may be.

For the year 2024, the cases available upto 15th May are included. Therefore, in the next edition, we will cover rest of the important cases of 2024.

We have taken every care that there is no repetition or duplication of any case law already included in the preceding edition.

Though, we have taken full precaution in selecting and presenting the important landmark cases but the fact that there is still scope of inclusion of some more cases, cannot be denied. In fact cases have been selected keeping in mind the availability of space.

We sincerely believe that this effort of ours will certainly be useful for our readers.

Jodhpur	--Authors
23 May, 2024
Buddha Purnima