Articles on current topics



• Lecture on International Taxation - An Overview by S. Rajaratnam*
• Intellectual Property Rights (Direct and Indirect Taxation) by C. Premsai & Nishanth Patil, Students*
• AIFTP's wish-list for the New Income Tax Act by Dr. K. Shivram, Editor-in-Chief, AIFTP Journal*
• Permanent establishment and the attribution of profits by Kapil Goel, Chartered Accountant
• Real Estate Development Contracts: Direct Tax Implications by V.P. Gupta, Advocate*
• The decision in Van Oord Atlanta's case by Kapil Goel, Chartered Accountant
• The concept of "Double Dipping" by Kapil Goel, Chartered Accountant
• Penalty for concealment of income by Kapil Goel, Chartered Accountant
• Analysis of the ITAT's stay guidelines by Sohrab Erach Dastur, Senior Advocate*
• Opinion on taxability of notice pay and arrears of leave salary by Pradip Kapasi, Chartered Accountant*
• Transfer Pricing - An overview by Nitesh Joshi & Madhur Agarwal, Advocates
• Analysis of the India-USA DTAA by Niraj Sheth, Advocate
• Intellectual Property Rights Law by Mayur R. S. Khandeparkar & Sujeeth Karkal



Evergreen Articles on the working of the Tribunal*



• Constitution of the Tribunal, appointment and service conditions of its Members
• The law and procedure of filing appeals Part
• The law and procedure of filing appeals Part II
• Additional Evidence - the law and procedure
• Duties of the Tribunal
• Powers of the Tribunal
• Rectification of mistakes - the law and the procedure
• Stay Applications - the law and the procedure
• Binding nature of Tribunal's order and the law of Precedent
• Representation before the Tribunal Part I
• Representation before the Tribunal Part II
• Repetitive Appeals
• Checklist for filling of appeal before the Tribunal
• Principles of good representation
• Tips on effective representation
• Specimen Forms and Precedents (pdf) (html)
• Suggestions to improve the working of the Tribunal
• Code of Ethics

*Reproduced with permission from the AIFTP Journal.
* From the book "The Tribunal - A Fine Balance". Download entire book (pdf zip) (pdf).

• General Principles of Interpretation            (N. M. Ranka, Senior Advocate)

• Principles of Natural Justice             (V. H. Patil, Advocate)
• Statutory Limitations as Guide to Interpretation         (B. C. Joshi, Advocate)
• Subsidiary Rules and Special Maxims aiding Interpretation            (Dr. P. Daniel, Advocate)
• Operation, Expiry & Repeal of Statutes            (K. H. Kaji, Advocate)
• Interpretation of Revenue Statute       (Somendra Chandra Bose, Sr. Advocate, Calcutta High Court)
• Interpretation of Statutes with regard to Benefit, Deduction & Exemptions under the Income Tax Act   (Firoze B., Andhyrujina, Senior Advocate)
• Relevance of Foreign Judgments and other Foreign  Authorities on Taxation to the Interpretation of Tax Laws
              (Annapoorna Jayaseelan and Bijal Ajinkya, Nishith Desai Associates)

• Aids to Interpretation (External & Internal)            (B. V. Jhaveri, Advocate)

• Presumption in Statutory Interpretation            (Sukumar Bhattacharya, Advocate)

• Interpretation of Indirect Taxes (Excise & Customs)            (Arvind P. Datar, Senior Advocate)

• Binding precedents on Direct Taxes            (S. N. Inamdar, Advocate)

• Principles of Interpretation of other Laws applicable to Direct Tax Law            (V. Ramachandran, Senior Advocate & Dr. Anita Sumanth, Advocate)

• Interpretation of Penal Provisions under Direct Taxes            (Saurabh Soparkar, Sr. Advocate)

• Prosecution under Direct Taxes/Rules of Interpretation             (Arun P. Sathe, Advocate)

• Pearls of Wisdom — A Study of Legal Maxims            (M. K. Chaturvedi, Vice President (ITAT)

• Principles of Interpretation of Issues in Double Taxation Avoidance Treaties            (Sohrab Erach Dastur, Senior Advocate)

• Important Constitutional Cases on Tax Laws            (Arvind P. Datar, Sr. Advocate)

• Interpretation of Deeds, Documents & Wills            (L. N. Rastogi, Sr. Advocate)

• The Income Tax Act and the Constitution of India            (Dinesh Vyas. Sr. Advocate)

• Interpretation of Statute (Y. P. Trivedi Sr. Advocate)

• General Clauses Act, 1897 — Interpretation            (Firoze B. Andhyarujina, Senior Advocate)

• Interpretation of Tax laws – 72 Frequently asked questions
           (K. Shivaram, S. S. Shetty, Arati Vissanji, Premchandra Tripati and Ajay Singh, Advocates)