National Judicial Reference System (NJRS)

The Income Tax Department is India's single largest litigant, and NJRS is the internal system it built to stop reinventing arguments it has already made (and won or lost) in the past. It holds Income Tax Appellate Tribunal, High Court, and Supreme Court orders on direct-tax disputes, cross-referenced so the department's own lawyers can find precedent fast. Public access to the research module has been opening up gradually — useful if you litigate tax matters and want to see how the department itself has organised its case history.

Citation: 'National Judicial Reference System' (Central Board of Direct Taxes, Income Tax Department) https://njrs.gov.in / http://103.231.11.20/NJRS/final/about.html accessed 16 September 2026.

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