Top 100 income-tax rulings of 2019 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 2019, 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 2019 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 2019 on www.taxsutra.com.
The Top 100 Income-tax Rulings of 2019 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.
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.
About the Author
Launched in 2011, India-based B2B portal www.taxsutra.com is a trusted online resource for corporate tax directors, policymakers and practitioners. With instant news alerts and incisive analysis on both domestic and international tax, coupled with unique features (such as Tax Ring, Taxsutra Insight, Litigation Tracker, Taxsutra TV and blogs), Taxsutra is a must-have for every tax professional. Given the increasing focus of tax administrations on transfer pricing, India?s first exclusive portal dedicated to TP (www.tp.taxsutra.com) was also launched in October 2011.
Taxsutra has demonstrated its thought leadership through special coverage of the $2 billion Vodafone tax case, BEPS and even some light banter with a microsite on tax and the Soccer World Cup. The annual Taxsutra Conclave, ALP & GST Summits organised by Taxsutra, see the participation of policy makers, top tax experts and hundreds of CFOs & Corporate tax heads.
Taxsutra also runs a popular website on GST – GSTsutra.com, launched in 2017 with a highly interactive Mobile App as well and portals on indirect taxes, corporate law and accounting. Another database portal launched to aid Indian tax professionals in their case law search, Orange, is a game-changer in the tax world
Arbitration and Conciliation Act