Research path
Read the current section, connected Rules, forms, notifications and Circulars.
Use the Supreme Court records listed above, subject to exact paragraph and amendment-survival review.
Identify territorial authority, conflicting decisions and Supreme Court appeal status.
Review High Court detention map, remembering the limited statutory binding effect.
Attach sources, factual comparison, assumptions, contrary authority and reviewer sign-off.
Practical example
A tax team researching Sections 129-130 - detention/confiscation opens the operative text first, then follows the national, jurisdictional and ruling layers. The conclusion identifies the controlling authority and does not cite an AAR as binding on an unrelated taxpayer.
Finin2min Q&A
Can the case summary replace the judgment?
No. The full official judgment, exact paragraph and later history control.
What is the amendment-survival test?
Compare the provision and Rule decided with the current text, effective date and retrospective amendments.
How should contrary High Court decisions be handled?
Apply the jurisdictional hierarchy, identify conflict, check Supreme Court treatment and disclose the competing view.