Top 100 Income-tax Rulings of 2014, is your guide to the key income tax judgements delivered during the course of the year.
Taxsutra’s editorial team has carefully picked the Top 100 as also the Top 20 cases of 2014, based on the principles involved, the industry impact and nature of the controversy. The readers will enjoy reading our special editorial preface for each of the Top 20 rulings. The Top 100 cases traverse a wide range of important subjects -Retrospective amendments , Permanent Establishment, Share valuation, TDS, Royalty , Re-assessment…. to name a few. Transfer Pricing litigations which are the avour of the season, too ‑nd a prominent place in the book.
Well known international tax expert Philip Baker has selected the Top Tax Rulings from foreign jurisdictions. We are glad to present a new feature in the Third Edition of this book - 'Crystal Ball Gazing 2015 - 5 tax trends to watch out for’ , contributed by Girish Vanavari , Co-Head of Tax, KPMG in India.
The book also contains special insights on the ‘Top 10 Tax Rulings to Watch Out for in 2015.’ Top 100 Income-tax Rulings of 2014 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 a ect 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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