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Top 100 Income Tax Rulings of 2020
Author: TaxSutra
Year: 2021
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 20 cases of 2020, 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, Additions u/s 56(2)(viib) (Angel Tax), Treaty Issues, Prosecution, Benami Transactions (Prohibition) Act, Black Money Law 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 2020 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 Butani, Founder, BMR Legal • Mr. Gautam Doshi, Chartered Accountant • Mr. K.R. Sekar, Partner, Deloitte Haskins & Sells LLP • Mr. T. P. Ostwal, T. P. Ostwal & Associates LLP • Mr. Ajay Vohra, Senior Advocate • Mr. Rajendra Nayak, Partner, International Tax Services, Ernst & Young LLP Like last year, the Book also includes – ‘Crystal Ball Gazing 2020 – 5 Things to watch out for’, contributed by Girish Vanvari, Founder, Transaction Square. The book also contains insights on the ‘Rulings to Watch Out for in 2020’ and compilation of the most viewed expert articles on various tax topics published during 2020 on www.taxsutra.com.
The Top 100 Income-tax Rulings of 2020 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.