A Comprehensive Digest of decisions of Supreme Court,High Courts, ITAT and AAR on Tax Treaties and International Taxation covering period from 1961 to 2018
- Digests have been arranged as per Articles of OECD Model Convention.
- Subject Index will help you to quickly find the relevant case law on any subject.
- Facts and Ratio Decidendi have been presented separately and conspicuously.
- Cases have been arranged logically with due prominence given to leading cases under each subject.
- Concise and precise note on top of every digest provides glimpse of ratio laid down.
- Synopsis under each subject gives the minutest possible details.
- Changes, in law, properly indicated as footnotes.
- Subject Index, consisting of one word index as well as an index in details is so comprehensive that one can swiftly trace out particular case.
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