Who wrote this, and how

A reference work should say who stands behind it and what it did to earn being relied on. This page says both, and says plainly what has not been done yet.

The author

CA Prabhakar Kumar, FCA — Fellow member of the Institute of Chartered Accountants of India, membership no. 560762, in practice at Prabhakar Kumar & Co., Pune (firm registration no. 038082N). The library is published through VittSphere Technologies Private Limited (CIN U62099PN2026PTC253995).

The membership number is printed on every page of this library on purpose. It is checkable against the ICAI register, and it means there is a named person answerable for what is written here rather than a masthead.

What is in it

1384 authorities

Judgments of the Supreme Court, the High Courts and the Tribunal, advance rulings, and CBDT circulars — each with a one-paragraph summary, the facts, the reasoning, what to do if it applies to you, and a link to where it was found.

652 flagged

Every authority has been searched for later treatment. These are the ones where the answer to “is it still good law” is not a clean yes.

1420 sections

A page for every provision the library holds anything on, in both the 1961 and the 2025 numbering.

319 explainers

Provisions explained in plain English, and 48 worked examples taking a notice from arrival to reply.

Alongside them: the Income-tax Act 2025 in full with the 1961 concordance, the Rules, the prescribed forms, the rates by assessment year taken from the Finance Acts themselves, the circulars, the notifications and the tax treaties.

How an entry is made

The judgment is found, not remembered. Nothing here is written from recollection. Every entry begins with a search, and the page links where it was found so you can go and read it rather than take our word for it.
The court is quoted; a publisher never is. A judgment is a government work. A commercial publisher’s headnote is that publisher’s copyrighted editorial writing, and no part of one appears here. Where a law-report citation is given, it is a citation — a way of finding the case — not a source.
The summary is separated from the holding. Each page distinguishes what the court said from what we say about it, so a quotation of one is never mistaken for the other.
Later treatment is searched for. An authority that has been overruled, narrowed or overtaken by an amendment carries that on its face, with the reason.
Every page is regenerated, never hand-patched. The whole library is built from one corpus by one set of generators. A correction is a change to the corpus and a rebuild, which is why a number cannot be right on one page and stale on another.

What it does not claim

No entry has yet been read in full by a chartered accountant against the certified copy of the judgment, and every page says so on its face. That is a lower claim than a commercial law report makes, and it is made deliberately. Until that work is done, each page says Not yet CA-verified, and it means exactly what it says. Read the source before you rely on an entry in a reply to an Assessing Officer or in an appeal.

Nothing in this library is legal or tax advice, and reading it creates no professional relationship.

Corrections

If an entry is wrong — the holding misstated, a case still cited that has since been overruled, a section number mapped to the wrong provision — say so and it will be fixed and rebuilt. A library that cannot be corrected should not be trusted. WhatsApp 77092 83841.