This edition of Landmark Judgements of Supreme Court under Direct Tax Laws, authored by Ram Dutt Sharma, presents a comprehensive compilation and analysis of significant Supreme Court decisions shaping the interpretation and application of India’s direct tax laws. Updated to 2022, the book serves as a valuable reference for understanding how judicial pronouncements have influenced tax administration, compliance, and litigation strategy.

The book provides concise case summaries along with the legal principles established, enabling readers to quickly grasp the ratio decidendi and its implications for practical application. It covers a wide spectrum of issues under the Income Tax Act, 1961, and allied direct tax legislations, making it an indispensable resource for tax professionals, legal practitioners, and academicians.

The content covers:
• Compilation of landmark Supreme Court judgments under direct tax laws
• Brief facts, issues involved, and principles laid down in each case
• Coverage of key topics including assessment, reassessment, deductions, exemptions, capital gains, penalties, prosecution, and international taxation
• Judicial interpretation of complex statutory provisions
• Impact of judgments on departmental practice and taxpayer rights
• Cross-references to relevant sections of the Income Tax Act and other legislations
• Practical insights for applying judicial principles in advisory and litigation contexts

This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates engaged in tax litigation and advisory work
• Corporate legal and tax teams handling high-stakes disputes
• Law and commerce students studying tax jurisprudence
• Taxpayers seeking clarity on judicial trends in direct taxation

Whether used for litigation preparation, advisory work, or academic research, this edition offers an authoritative, structured, and accessible guide to the most important Supreme Court rulings under India’s direct tax laws.