02 August 2024
To find a specific High Court judgment in favor of an assessee regarding Rule 8(3) of a relevant regulation, follow these steps:
### **1. Identify the Relevant High Court Judgment:** - First, you need to identify the specific High Court judgment that pertains to Rule 8(3). You can search for it using online legal databases or repositories.
### **2. Utilize Online Legal Research Platforms:** - **IndiaKanoon:** Use the search function to look up judgments by citation, case name, or relevant keywords related to Rule 8(3). - [IndiaKanoon](https://indiankanoon.org/) - **Manupatra:** This is a comprehensive legal research platform that may have the case you’re looking for. - [Manupatra](https://www.manupatra.com/) - **Google Scholar:** Search for High Court judgments using relevant keywords or case names. - [Google Scholar](https://scholar.google.com/)
### **3. Check Legal Journals and Reports:** - **Income Tax Reports (ITR):** These journals often publish significant High Court judgments. You can search their archives for relevant cases. - **Taxmann:** Another resource for tax-related judgments and legal information. - [Taxmann](https://www.taxmann.com/)
### **4. Visit High Court or Official Tribunal Websites:** - Many High Courts maintain digital archives of judgments on their official websites. You can search for judgments based on Rule 8(3) or similar criteria.
### **5. Contact Legal Professionals:** - **Lawyers or Tax Consultants:** Legal professionals who specialize in taxation or relevant areas may have access to databases or subscriptions where such judgments are available.
### **6. Law Libraries:** - **University Law Libraries:** University libraries or public libraries with legal collections often have access to physical or digital copies of judgments.
### **7. Purchase from Legal Publishers:** - **Legal Publishers:** Some publishers provide copies of specific judgments. Websites like Taxmann or other legal publishers might offer this service.
### **Example Search:**
For example, if you know the specific case name or citation, you could enter it into these databases: