Top 100 Income Tax Rulings of 2020

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Key Features
•      Top rulings based on expert analysis, industry impact and basic principles of law
•      User-friendly layout with reference to 'in favour of' and specific indexes to locate
       cases by section, topic, court and assesses names
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Description
Top 100 income-tax rulings of 2020 is your guide to the key income-tax judgments delivered during the course of the year. Taxsutra’s editorial team has carefully picked the top 100 as well as top 15 cases of 2018, based on the principles involved, industry impact and nature of the controversy. The top 100 cases cover a wide range of important subjects like Constitution of permanent establishment, royalty and Fees for Technical services, constitutional challenges to income-tax provisions, indirect transfer provisions, additions U/S 56(2)(viib) (angel tax), treaty issues, unexplained income addition, MAT to name a few. The book also includes important rulings related to the transfer pricing which, in recent time, is one of the most litigative subjects in the sphere of income-tax. Renowned tax experts have picked their top 5 judgments of 2018 along with their interesting take on the same. The experts include who’s who of the tax world: Mr. Dinesh kanabar, CEO, dhruva advisors LLP Mr. Ketan Dalal, managing partner, katalyst advisors LLP Mr. Mukesh but an I, founder, bmr legal Mr. Gautam Doshi, chartered accountant Mr. K.R. Sekar, partner, deloitte haskins and sells LLP Mr. T. Br. Ostwal, T. Br. Ostwal and associates LLP Mr. Ajay Vohra, senior advocate Mr. Rajendra Nayak, partner, international tax services, Ernst and young LLP well known international tax expert Philip Baker has selected the leading tax rulings from foreign jurisdictions. Like last year, the book also includes – ‘crystal ball gazing 2019 - Key tax trends to watch out for’, contributed by Girish vanvari, founder, transaction Square. The book also contains insights on the ‘rulings to watch out for in 2019’ and compilation of the most viewed expert articles on various tax topics published during 2018. The top 100 income-tax rulings of 2018 is a must-have for all tax practitioners as well as professionals working in the industry to aid them in understanding how these selected rulings are likely to affect their work, as well as to keep a track of the latest cases, that have an impact on the industry and practice
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Table of Contents
TOP 100 INCOME TAX RULINGS OF 2020
– TOP 20 TAX RULINGS OF 2020
– 80 KEY RULINGS OF 2020
   – SUPREME COURT
   – HIGH COURT
   – INCOME TAX APPELLATE TRIBUNAL
   – 10 KEY SLP DISMISSALS OF 2020
TOP 5 INCOME-TAX RULINGS OF 2020 SELECTED BY EXPERTS
   Mr. Dinesh Kanabar (CEO Dhruva Tax Advisors)
   Mr. Ketan Dalal (Managing Partner (West) and Sr. Partner, Tax & Regulatory Services, PWC India)
   Mr. Mukesh Butani (Managing Partner, BMR Legal)
   Mr. K.R. Sekar (Partner & Co-Lead Global Business Tax-Deloitte Haskins & Sells)
   Mr. T.P. Ostwal, (TP Ostwal and Associates)
   Mr. Rajendra Nayak (Partner, International Tax Services, Ernst & Young LLP)
MOST VIEWED EXPERT ARTICLES ON TRENDING TOPICS
   1. CBDT Clarification on Applicability of TCS on sale of Goods under section 206 (1 H)
   2. Extension of Timelines - Demanding Time Ahead for Stakeholders
   3. Taxability of Immovable Property under section 56(2)(X) - The 'Interpretational' Enigma
   4. TP during and Post Covid - 19 - Batting on a Seaming Green Top under an Overcast Sky 
   5. Cost Contribution Arrangements - An Overview
RULINGS TO WATCH OUT FOR IN 2021
20 Ruling to Watch Out for in 2021
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