All India Federation Members
of Tax Practitioners Mr. A. Rama Krishna
Ex-Officio Puttur
National President
Mr. M. Srinivasa Rao Mr. A. V. S. Krishna Mohan
Nellore
Eluru
Mr. Alok Jain
Dy. President Chandigarh
Mr. D. K. Gandhi
Mr. Anand Kumar Pasari
New Delhi Ranchi
Secretary General Mr. C. Sanjeeva Rao
Mr. S. S. Satyanarayana Visakhapatnam
Hyderabad 9989924646
Mr. Deepak Bapat
INDIRECT TAX (GST) REPRESENTATION Mumbai
COMMITTEE (GST)
Mr. Girish J. Rathi
Chairman Thane
Mr. H. L. Madan
Mr. J. V. Rao
New Delhi Hyderabad
Co-chairmen Mr. Manoj Kumar Agarwal
Mr. Janak K. Vaghani Rourkela
Mumbai Mr. P. John Jacob Singh
Kuzhithura
Mr. V. Nagendra Prasad
Hyderabad Mr. P. V. Ravi Kumar
Chennai
Convenor
Mr. S. Venkataramani Mr. Pritam Baruah
Guwahati
Bengaluru
Mr. Rakesh Agrwal
Co-ordinator Ghaziabad
Mr. Bhaskar B. Patel
Mr. Ramaraju Srinivasa Rao
Vadodara Guntur
Past Presidents Mr. S. Chakra Ramana
Mr. P. C. Joshi Vijayawada
Mumbai Mr. Siddeshwar Yelamali
Bengaluru
Mr. M. L. Patodi
Kota
Dr. M. V. K. Moorthy
Hyderabad
Dr. Ashok Saraf
Guwahati
122
Mr. T. Chandramouli l'�£\RCHING
Tirupati towards
Mr. Vijay Kant Mishra GOLDEN JUBILEE
Rewa
National President
Ex-Officio Mr. M. Srinivasa Rao
National President Eluru
Mr. M. Srinivasa Rao Dy. President
Eluru Mr. D. K. Gandhi
Dy. President New Delhi
Mr. D. K. Gandhi
Secretary General
New Delhi Mr. S. S. Satyanarayana
Secretary General Hyderabad
Mr. S. S. Satyanarayana
INTERNATIONAL STUDY TOUR
Hyderabad COMMITTEE (IST)
INDIRECT TAX JOURNAL & Chairman
INTERNATIONAL AFFAIRS COMMITTEE Mr. Pankaj Ghiya
(ITJ & IA) Jaipur
Chairman Co-chairman
Mr. Pankaj Ghiya Mr. Santosh Gupta
Jaipur Nagpur
Members Mentor & Advisor
Mr. Bharat Sachdev Mr. P. V. S. S. Prasad
Thane Hyderabad
Mr. Ishaan Patkar Members
Mumbai Mr. Bharat Swami
Mr. Manoj Nahata Vadodara
Guwahati
Mr. Nitin Gautam
Mr. G. S. P. N. Mohan Rao Nagpur
Anakapalle
Mr. Pardeep Goyal
Ms. Raginee Goyal Barnala
Guwahati
Mr. Pradosh Pattnaik
Ex-Officio Bhubaneshwar
Dr. V. Ahalada Rao
Hyderabad
Mr. Vivek Agarwal
Kolkata
123
All India Federation Convenors
of Tax Practitioners Mr. Paras Savla
Ex-Officio Mumbai
National President Mr. V. P. Gupta
Mr. M. Srinivasa Rao New Delhi
Eluru Advisors
Mr. Ashvin C. Shah
Secretary General
Mr. S. S. Satyanarayana Ahmedabad
Hyderabad Mr. Ganesh Purohit
Jabalpur
Treasurer
Mr. S. B. Kabra Mr. K. Sampath
New Delhi
Hyderabad
Dr. K. Shivaram
ITAT BAR ASSOCIATIONS’ CO- Mumbai
ORDINATION COMMITTEE (ITATBA)
Mrs. Prem Lata Bansal
Chairman New Delhi
Mr. Saurabh Soparkar
NEC Members
Ahmedabad
Mr. A. K. Srivastava
Co-chairman New Delhi
Mr. Ajay Vohra
Mr. Arvind Shukla
New Delhi Varanasi
Vice Chairperson Mr. G. Baskar
Ms. Arati Vissanji Chennai
Mumbai Mr. Gouri Chandnani Popat
Ahmedabad
Vice Chairmen
Mr. Ajay Wadhwa Mr. Rahul Kaushik
New Delhi
New Delhi
Mr. Rajesh Mehta
Mr. Ved Kumar P. Jain Indore
New Delhi
Mr. S. B. Kabra
Ex-officio Hyderabad
National President Mr. Samir Jani
Mr. M. Srinivasa Rao Junagadh
Eluru
Dy. President
Mr. D. K. Gandhi
New Delhi
124
Mr. Vipul B. Joshi l'�£\RCHING
Mumbai towards
Members GOLDEN JUBILEE
Mr. Ajay Singh Mr. Pramod Vaidya
Mumbai Belgaum
Mr. Anil Nair Mr. Punit Kumar Singh
Cochin Varanasi
Mr. B. N. Mahapatra Mr. Rahul Agarwal
Bhubaneshwar Prayagraj
Mr. Basudev Panda Mr. Rajan Vora
Cuttack Mumbai
Mr. H. Padamchand Khincha Mr. S. D. Sanjay
Bengaluru Patna
Mr. Hiro Rai, Adv. Mr. Samir Divatia
Mumbai Ahmedabad
Mr. K. C. Devdas Mr. Sashank Dundu
Secunderabad Hyderabad
Mr. K. Gopal Mr. Siddharth Ranka
Mumbai Jaipur
Mr. Kapil Goel Mr. Subhash S. Shetty
New Delhi Mumbai
Mr. Kishore P. Dewani Mr. Sunil M. Lala
Nagpur Mumbai 9820084719
Mr. Manish J. Shah Mr. Sunil H. Talati
Ahmedabad Ahmedabad
Mr. Manoj Moryani Mr. V. S. Jayakumar
Nagpur Chennai
Dr. P. Daniel LAW & REPRESENTATION
Thane COMMITTEE (L&R)
Chairman
Mr. P. M. Chopra Mr. Ganesh Purohit
Jodhpur Jabalpur
Mr. Prakash Jotwani Members
Mumbai Mrs. Anjana Singh
Prayagraj
125
All India Federation Mr. P. V. Ravi Kumar
of Tax Practitioners Chennai
Mr. Bhaskar B. Patel Mr. Sreedhara Parthasarthy
Vadodara Bellary
Mr. Milind Bhonde Mr. Tayyab M. Khan
Pune Azamgarh
Ex-officios Mr. Vinod Kumar Singhania
Kolkata
National President
Mr. M. Srinivasa Rao Ex-officio
Eluru National President
Mr. M. Srinivasa Rao
Dy. President
Mr. D. K. Gandhi Eluru
New Delhi Secretary General
Mr. S. S. Satyanarayana
Secretary General
Mr. S. S. Satyanarayana Hyderabad
Hyderabad OFFICE ADMINISTRATION COMMITTEE
(OC)
MEMBERSHIP DEVELOPMENT
COMMITTEE (MD) Chairman
Mr. Kishor Vanjara
Chairman
Mr. Samir S. Jani Mumbai
Junagadh Co-ordinator
Mr. Vijay Narayan Kewalramani
Co-chairman
Mr. C. Radhakrishnan Thane
Vellore Convenor
Ms. Anagha Kulkarni
Members
Mr. Ajit Tiwari Pune
Vadodara Member
Mr. Chirag S. Parekh
Mr. Bharat Swami
Vadodara Mumbai
Mr. Brij Gopal Das Ex-officio
Varanasi
National President
Mr. D. K. Agarwal Mr. M. Srinivasa Rao
Siliguri
Eluru
Mr. Nitin Gautam
Nagpur
126
Dy. President l'�£\RCHING
Mr. D. K. Gandhi towards
New Delhi GOLDEN JUBILEE
Secretary General Members
Mr. S. S. Satyanarayana Mr. Harish N. Motiwalla
Hyderabad Mumbai
PUBLIC RELATIONS COMMITTEE (PR) Mr. Kishor Vanjara
Mumbai
Chairman
Mr. K. C. Kaushik Mr. M. Amarendar
Hyderabad
New Delhi
Mr. Rahul Hakani
Members Mumbai
Mr. Amit Goyal
Ex-officio
Guwahati National President
Mr. M. Srinivasa Rao
Mr. Manoj Moryani
Nagpur Eluru
Ex-officio Dy. President
Mr. D. K. Gandhi
National President
Mr. M. Srinivasa Rao New Delhi
Eluru Secretary General
Mr. S. S. Satyanarayana
Secretary General
Mr. S. S. Satyanarayana Hyderabad
Hyderabad Treasurer
Mr. S. B. Kabra
PUBLICATION COMMITTEE (PUBL.)
Hyderabad
Chairman
Mr. Hitesh R. Shah VIRTUAL AND TECHNICAL CO-
ORDINATION COMMITTEE (VTC)
Mumbai
Chairman
Advisors Mr. Vijay Kewalramani
Dr. K. Shivaram
Thane
Mumbai
Convenor
Mr. Pradip Kapasi Mr. Rajesh Mehta
Mumbai
Indore
Convenor
Mr. Shashi Bekal Co-ordinator
Mr. Arvind Kumar Mishra
Mumbai
Prayagraj
Advisor
Mr. Pankaj Ghiya
Jaipur
127
All India Federation Ex-officio
of Tax Practitioners
National President
Members Mr. M. Srinivasa Rao
Mr. J. N. V. Suresh Kumar
Eluru
Vijayawada
Mr. Vivek Agarwal Secretary General
Mr. S. S. Satyanarayana
Kolkata
Ex-officio Hyderabad
National President
Mr. M. Srinivasa Rao Treasurer
Mr. S. B. Kabra
Eluru
Dy. President Hyderabad
Mr. D. K. Gandhi
WHATSAPP/TELEGRAM GROUP
New Delhi MANAGEMENT COMMITTEE (WTGM)
Secretary General
Mr. S. S. Satyanarayana Chairman
Hyderabad 9989924646 Dr. Ashok Saraf
WEBSITE COMMITTEE (WC) Guwahati
Chairman
Members
Mr. Pankaj Ghiya Mr. Pankaj Ghiya
Jaipur
Jaipur
Co-chairman
Mr. Kamlesh Saboo Mr. Sanjay Kumar
Prayagraj
Thane
Convenor Ex-officio
Mr. Sandeep Goyal
Chandigarh National President
Members Mr. M. Srinivasa Rao
Mr. Anuj Bansal
New Delhi Eluru
Mr. Ishaan Patkar
Mumbai Dy. President
Mr. J. N. V. Suresh Kumar Mr. D. K. Gandhi
Vijayawada
Mr. K. Sateesh Raju New Delhi
Secunderabad
Mr. Paras Savla Secretary General
Mumbai Mr. S. S. Satyanarayana
128 Hyderabad
Treasurer
Mr. S. B. Kabra
Hyderabad
l'�£\RCHING
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GOLDEN JUBILEE
Past Presidents — Vision
129
All India Federation
of Tax Practitioners
130
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GOLDEN JUBILEE
P. C. Joshi
Advocate, Mumbai
National President (1994-1996)
Looking back....... looking forward
1. A detailed book, containing the glimpses contained a detailed balance sheet of a
of the memorable events that took long period of 40 years. In continuation
place during the period right from its of my observations therein I would refer
inception on 11th November, 1976 to to some of the aspects of the activities
November, 2016; were published under undertaken during the period of five
the name and style of 40 Mile Stones years.
and Beyond. 4. Some of the important achievements,
2. As I continue to be an active Past would obviously include the dedicated
President, I am requested to pen down selfless services rendered by the
my impressions and my vision for future respective Presidents and their respective
as far as All India Federation of Tax teams during the period from 2017 to
Practitioners (AIFTP) is concerned. the present day, each one hailing from
3. It is really a matter of privilege for the respective zones of the country.
South Zone to commemorate a period 5. During the 45th year, the first
of five years at regular intervals. Dr. achievement which comes to my
M. V. K. Moorthy was the President mind, is achieving the magic figure
when we celebrated completion of of the membership of ten thousand.
four decades while presently Shri. M. This could be achieved as a result of
Srinivasa Rao lead the Federation for persistent efforts of enrolling new
2021 to celebrate completion of the members, and all-round multifarious
next five years and thereby avail the activities undertaken successfully by
opportunity to take stock of what have each of the Presidents. Much credit for
been achieved during the Gap of five the achievement however goes to the
years and to decide actions required to present President Shri. M. Srinivasa
be taken up for further developments Rao from a small place of Eluru in the
in future. The initially referred book State of A.P., who saw to it that by 15th
131
All India Federation
of Tax Practitioners
July, 2021, the figure of ten thousand the dates and places where the rules and
membership was crossed; obviously regulation were amended from time to
with the efforts and co-operation from time. This information is necessary and
the Chairman of the Membership important from historical point of view
Development Committee and various also.
modes of approaching the non-member
professionals, with the intention of their 9. Last two years, right from March 2020,
being enrolled as its life member. the majority of nations, were adversely
6. Yet another achievement during 2021 was affected by the Covid-19 Pandemic,
additions to the infrastructure gadgets with the result no physical meetings
at the office of the Federation with the could be arranged, however it is well
help of which, office staff could serve recognised that the difficulty in life, yield
the members in a better way. to various innovative ideas with the help
of technological developments, the social
7. Since last several years 11th November medias and online applications like
is being appropriately celebrated as Zoom, ‘Go To Webinar’, Meet, Telegram,
‘Founders Day’ by all the five zones in Teams, Facebook, Twitter, Instagram,
most suitable manner. An important YouTube and WhatsApp, have helped
aspect of such celebration was the in arranging virtual meetings and
innovative idea by Dr. Ashok Saraf who communications between group members
during his regime designed a flag of whenever desired. After nearly one and
the Federation which was unfurled at half year’s devastating effect on economy
Varanasi in a most befitting manner all around and the adverse financial
in the presence of large number effect on the individuals, a fresh air
of participants who gathered for the have commenced to flow towards the
National Tax Conference thereat. The right direction of economic recovery.
said flag since then is regularly hoisted The Federation also have restarted
at different places. I hope the said well- physical programmes in addition to
planned manner of celebrating the the virtual ones. The pandemic period
‘Founders Day’ would continue in future however have not completely crossed
also. our shore and some of the States even
today are worried about the third wave
8. With the expansion of activities of pandemic. The precautions taken and
and gaining Experience about its the preparation made all around to face
implementation and finding the the situation however also have a positive
necessity, the Rules and Regulations effect on the economy as a whole and
were amended after the same were the same have slowly but steadily started
exhaustively amended in 2016 at regaining its positive result.
Hyderabad. The present booklet as
on 30.06.2019 however does not give 10. As was noted by Late Shri. Nani
information as was done in past, about Palkhiwala during the seminar on
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GOLDEN JUBILEE
taxation in 1997, the Federation parts of the country, the remote corners
continue to render the much needed thereof are still to be touched by the
public services in the field of Direct activities of the Federation. I hope, to
taxes and Indirect taxes. In fact, begin with, each district place will be
according to me, the Federation is now represented on the roll of the Federation
established as a unique Federation very soon.
consisting of one and all concerned
with the administration of Direct and 12. ACADEMIC COURSES
Indirect taxes especially because now we
have two major enactments all over the It is very much essential that the young
country in the form of Income Tax Act, individuals opting the academic courses
1961 and Central Goods and Service of Commerce and Law are well taken
Tax Act, 2017 coupled with the allied care of while they pursue their college
laws in the form of Integrated Goods days and the suitable syllabus would
and Service Tax Act, 2017, States and be added by the universities in relation
Union Territories Goods and Service Tax to Direct and Indirect taxes. In that
Acts etc. Both the enactments, though regard my desire is that the Federation
claimed to be simple, have become more itself may take up and consider the
complex by the manner in which the commencement of optional diploma
same are administered. Under GST courses alongwith degree courses so
Regime, the intended cherished object that the future tax professionals can
of Advance Ruling to avoid litigations commence their carrier with better
without having any consideration of background of both the laws. A time
revenue, have still not achieved. On may come, when a degree by the
many occasions, we have noticed Federation, on tax laws would be
conflicting Advance Rulings on the recognised by the appropriate authorities
same subject on similar facts. In such a in the country.
situation AIFTP have a pivotal role to
play like a lamp in the dark tunnel. 13. I hope, when the Golden Jubilee will be
11. MY VISION ROLL celebrated in 2026, the aforesaid dream
As far as future is concerned, though of mine would have turned into a reality.
the Federation have spread to all major Date : 29.09.2021
mm
133
All India Federation
of Tax Practitioners
Dr. K. Shivaram
Sr. Advocate, Mumbai
National President (2003-2005)
Federation 2026: My Vision
Memory Lane (1994-2021) 2. Symbol of National Integration of Tax
Professionals of India
At the outset, I must congratulate Mr. M.
Srinivasa Rao, National President of the All-India The AIFTP is the symbol of National
Federation of Tax Practitioners (AIFTP) on the Integration of Tax Professionals of India
eve of celebrating the 45th Foundation Day and who are practising in Direct and Indirect
inviting me to share my Journey with AIIFTP taxes. Once you associate yourself with
and also my vision when we celebrate its golden the AIFTP you will have the pleasure
jubilee in the year 2026. of meeting different professionals all
the way from Kashmir to Kanyakumari.
1. Journey There is a strong bond amongst the
members. The AIFTP has members
My journey began in August 1994, from 24 States and 5 Union Territories.
when I was invited by Shri P. C. I had the fortune of visiting most of
Joshi, Advocate, Mumbai to join the the States in India and even foreign
AIFTP. Without knowing much about Countries, mainly because of educational
the AIFTP, I along with Mr. Kishor activities of the AIFTP. It gave me an
D. Vanjara, Mr. Mitesh Kotecha and opportunity to interact with many
Mr. Chetan A. Karia associated ourself leading professionals from India and
with it. After attending few meetings, I abroad. The AIFTP has adopted a
realised that the AIFTP had immense healthy tradition wherein the National
potential to become one of the most President, Office bearers and the
vibrant associations at National level National Executive Committee Members
but there were many challenges too. I of the AIFTP, travel at least once every
am grateful to Shri P. C. Joshi for giving quarter to attend the conferences
me an opportunity to serve this great which are held in different cities. This
institution. gives delegates a chance to share their
knowledge with local tax practitioners
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GOLDEN JUBILEE
which aids the development of the September, 2001 and since then, we have
professional fraternity. been functional form the same premises.
(AIFTPJ - July-Sept., 2001 P. 56).
3. Allotment of Library premises at
Mahalaxmi Chambers of Income-tax 5. People of integrity and knowledge
premises
I became the National President of the
AIFTP had made a request to the then
Federation on 25th December, 2002
Chief Commissioner of Income-tax,
mainly because Shri N. M. Ranka,
Mumbai to allot the premises for a
Senior Advocate, who strongly believed
library at the Mahalaxmi Income-tax
that I must accept the responsibility as
premises. The good offices of Shri N.
Dy. President, when he took over as
C. Jain, the then Chief Commissioner
National President in the year 2000. Shri
of Income-tax and Shri S. R. Wadhwa,
N. M. Ranka was a very noble person
the then Vice-Chairman of Settlement
having more than 50 years of experience
Commission, allotted a premises to
the Federation vide order dt. 11th and in-depth knowledge on tax laws.
March 1997. Hon’ble Shri N. K. Nayak, I used to consult him regarding the
Chairman, Settlement Commission educational activities of the Federation
inaugurated the said library on October for which he always obliged. I am
30, 1998. (AIFTP Oct. to Nov., 1998 P. grateful to Shri N. M. Ranka, Senior
41) Advocate for bestowing confidence in
me.
4. Head office of the AIFTP As a member of the National Executive
Committee, I had the privilege of
When we joined the AIFTP it had no knowing and understanding the great
qualities of many senior members of the
office of its own. It was functioning from Federation Shri P. C. Joshi, Shri N. M.
Ranka, Late Shri Sukumar Bhattacharya,
the office of Shri P. C. Joshi. Under the Late Shri N. C. Mehta, Shri P. N.
Shah, Shri Arvind H. Dalal, Late Shri
leadership of Shri N. M. Ranka, Senior V. Ramachandran, Late Shri Bharatji
Agrawal, Shri Ashok Chandak, Shri
Advocate as National President, Shri M. Ashwin Shah, Shri U. M. Loonawat,
Late Shri S. K. Poddar, Shri M. L.
L. Patodi Advocate took over as Secretary Patodi, Shri R. D. Sharma, Shri P. S.
Sarin, Late Shri K. J. Chandran, Shri
General of the AIFTP and initiated the K. K. Ramani, Shri Kishor Karia, Shri
Pranay Marfatia, Shri J. V. Rao, Shri K.
idea of having an own office of the H. Rao, Shri S. N. Sahu, Shri Hemendra
Shah, Shri H. Padmachand Khincha,
AIFTP for efficient functioning and Shri F. R. Singhvi, Dr. Ashok Saraf, Shri
growth. Accordingly, committee was
appointed under the chairmanship of
Shri N. C. Mehta, Founder President
of AIFTP on 1st October 2010. Shri
N. C. Mehta, Shri P.C Joshi and I
personally visited the offices of several
senior members of the Federation for
getting the contribution for the office.
The new office was inaugurated on 28th
135
All India Federation
of Tax Practitioners
U.M Loonavat , Shri Harish Motiwala A Business and Legal Partnership –
shri Pankaj Ghiya, and many more. Strategies” was released.
6. Commemorative postage stamp of Nani The delegates had the opportunity
A. Palkhivala to visit the Supreme Court of USA.
This was made possible under the
One of the memorable events of Chairmanship of Mr. J. D. Nankani
the Federation was the release of (Western Zone), Mr. Paresh P. Shah,
commemorative postage stamp of Shri Mr. Mukul Gupta and Mr. Pradip Kedia
Nani A. Palkhivala on January 16, (Presently Member of the ITAT). Because
2004 wherein the then Hon'ble Prime of the association of AIFTP with Asia
Minister of India, Late Shri Atal Bihari Oceanic Tax Consultant’s Association
Vajpayee attended the function and as a (AOTCA), we were able to organise
National President of the AIFTP. I had International Tax Conference in Mumbai
the Honour of sharing the dais with on 19th - 21st November, 2009 wherein
him. The said function was possible due heads of professional organizations from
to active support of Shri Arun Sathe, Sr. 16 countries attended the International
Advocate, Mumbai. (AIFTPJ – January, Tax Conference. In the year August,
2004 P. 3) 2004 the Federation along with ITAT
Bar Association, Mumbai started a
7. International Study Tour and lecture series on international taxation
International Tax Conference at Court Room No. 1 of the ITAT.
By associating AOTCA, our members
When I was President of The could attend seven International Tax
Chamber of Income Tax Consultants Conferences in different countries.
(CTC), Mumbai, I had the desire to Refer Page 247 to 249
hold an International Study Tour and
International Tax Conference in India, N. A. Palkhivala Memorial National
however this was made possible when 8. Tax Moot Court Competition and
I became the National President of Research paper
this Federation. The first International
Study Tour to England was organised by For development of Tax Bar, we had
the Federation wherein the Federation initiated Nani Palkhivala Memorial
arranged a seminar at Law Society of National Tax Moot Court Competition
England & Wales and a publication in the year 2004 which was the only tax
titled "India – A Global Business moot court competition in the Country.
Destination” was released. We had organized the moot court
competition for 10 years which helped
On the second International Study many young professionals to join the tax
Tour to USA, seminars were held at profession. One of the unique aspects
Washington DC and New York wherein of the Moot Court competitions that,
the publication titled "India-USA – it was jointly organized by ITAT Bar
136
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GOLDEN JUBILEE
Association, Mumbai and Government paper. First and Second-Best papers were
Law College, Mumbai. The Moot selected and honoured on the day of the
Court Competitions were held in the final round of Moot Court competition.
actual court rooms of the ITAT. The The best and second-best papers were
competition was judged by the sitting published on www.itatonline.org and
judges of the High Courts, Hon’ble AIFTP Journal. On few occasions,
Members of the ITAT, tax professionals the research papers were published in
and final competition was judged by international Journals including IBFD
the sitting Judges of the Bombay High journal.
Court. On few occasions the sitting
judges of the Apex Court also judged the 9. Public Interest Petitions and
final round of competition and blessed
Representations
the law students. Apart from the Trophy
and cash prizes, the Best speaker was Federation has filed more than 30 PILs
given an opportunity to internship in the in taxation matters. Shri S. E. Dastur,
Chamber of Shri S. E. Dastur, Senior Sr. Advocate, Dr. Debi Prasad Pol, Sr.
Advocate. The best and second-best team Advocate, Mr. G. S. Jetly, Sr. Advocate,
was honoured with the membership Mr. Dinesh Vyas, Sr. Advocate, Mr.
of the Federation and also given an Janak Dwarakadas, Sr. Advocate,
opportunity to have intern for six Mr. S. Ganesh, Sr. Advocate, Mr. Y.
months with honorarium with Economic P. Trivedi Senior Advocate, Mr. P. H.
Law Practice, Nishith Desai and Parikh Senior Advocate, Mr. P. S. Sarin,
Associates and M/s. Titus and Company, Advocate, Mr. N. R. Jagtap, Advocate,
Delhi. It was possible to organise the Mr K. Gopal Advocate, Mr. Premchand
moot court competition for a decade Tripati, Advocate, Mr. K. C. Kaushik,
mainly due to voluntary contribution Advocate and many more appeared for
from professionals. The financial the Federation on honourary basis. [List
contribution of Shri B. A. Palkhivala of PIL published on P. -- of this issue].
for all 10 years and Co-operation of The Federation makes representations
the ITAT Bar Association, Mumbai very objectively considering the
deserves to be acknowledged especially interest of the Nation and taxpayers.
Shri Percy Pardiwala, Sr. Advocate, Mrs. A number of recommendations of
Arati Vissanji, Mr. Subash Shetty, Mr. the Federation have been accepted by
Arvind Sonde, Mr. Hiro Rai, Mr. Haresh the Central Government and State
Shah, Mr. Vipul Joshi, Mr. K. Gopal Governments. “Kar Vivad Samadhan
and many more. For development of Scheme 1998” which was introduced
writing skill and research, the Palkhivala by the Government was as per the
Memorial Research Paper on Direct recommendation of the Federation.
Taxes was introduced in the year 2005 One will find at least a few amendments
wherein more than 200 law colleges in the Finance Bill of respective years
were invited to contribute their research incorporating amendments suggested by
the Federation.
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All India Federation
of Tax Practitioners
10. ITAT Bar Associations’ co-ordination The said publication is an inspiration
committee for young professionals to know about
the value and ethics followed by the
The Federation, under the able guidance three stalwarts of Tax Bar. The said
of Shri S. E. Dastur, Sr. Advocate, special issue is hosted on the website
drafted a code of ethics for members of of www.aiftponline.org Mr. Mitesh
our association and also for the members Kotecha has been the Chairman of the
of the ITAT. It was accepted by the Journal Committee since 2006 to 2019-
then President of ITAT (www.itatonline. 2021 It has an Editorial Board, whose
org). In the ITAT Bar Associations’ members consists of senior professionals
Co-ordination Committee, I had the namely Shri Ashok Chandak, Dr.
occasion to work with Shri K. H. Kazi, Ashok Saraf, Keshav Bhujle, M. L.
Shri Manubhai Patel, Mr. J. K. Ranka Patodi, N. M. Ranka, P. C. Joshi and
(Former Judge of Rajasthan High Court) S. K. Poddar. Joint Editor Mr. Harish
Mr. Ashwin C. Shah, Ms. Aarti Vissanji, Motiwalla, Associate Editors Mr. Janak
Mr. Porus Kaka, Senior Advocate, Mr. Vaghani and Mr. Rajkamal Shah. For
Subhash Shetty, Dr. Anita Sumanth Tax Companion, we have a separate
(now a Judge of Madras High Court) Editorial Board consisting of Mr. Pradip
and Mr. K. Gopal. Kapasi, Mrs. Aarti Vissanji, Mr. Subash
Shetty, Mr. Keshav Bhujle, Mr. M.
11. Seminars Subramanium and Mr. D. H. Joshi.
When I took over as National President One of the unique contributions of
for the first time, we held the National the Federation to the Tax Professionals
Seminar at Chandigarh under the and taxpayers is the quarterly digest
able leadership of Mr. Rajesh Bindal namely AIFTP Journal which is
(Presently Chief Justice of Allahabad prepared by a team work of more than
High Court). Thereafter a number of 25 tax professionals who are digesting
seminars were held at different places more than 3,000 cases yearly. Due to
in our country. A day ahead of the constraint of pages, only very important
conference, we would have a Press meet cases are digested in the journal and
to explain the role of Federation and all cases digested are hosted on www.
issues on Direct and Indirect taxes. itatonline.org which is made available to
tax consultants and citizens without any
12. AIFTP Journal, Publications and charge.
AIFTP Times Journal
Publications.
The AIFTP Journal is one of the unique
publications on Direct and Indirect Most of the publications of the Federation are
taxes. One of the journals, published in in question-and-answer format and dedicated
2002, was dedicated to three stalwarts of to legal luminaries. One of our publications
the Tax Bar i.e., Shri R. J. Kolah, Shri NRI – Legal Companion which was published
N. A. Palkhivala and Shri S. P. Mehta.
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in the year July, 1999 and which was released I served for a term of three years as
by Hon’ble Mr. Justice Y. K. Sabharwal, Former National President, thereafter, it was
Chief Justice of India and then as Chief Justice reduced to two year terms and then
of Bombay High Court was dedicated to the War again only one-year terms. I must
Heroes of Kargil and the entire proceeds were confess that we could hold a number of
given to defence fund. educational activities of the Federation
mainly because of active support of
AIFTP TIMES. office bearers such as Late Shri V.
As the journal is sent only to the subscribers; Ramachandra, Dy. President, Mr. U. M.
to communicate with the members the AIFTP Loonawat, Vice-President, Mr. Kishor D.
Times was started in the year 2005. The AIFTP Vanjara, Secretary General, Mr. Mitesh
Times contains the useful educational activities Kotecha, Treasurer and wholehearted
of the Federation as well as gist of important support of members of the National
case laws on Direct and Indirect Taxes. Initially Executive Committee.
I was the Editor and S/Shri Kishor Vanjara
and Deepak R. Shah were Associate Editors. If I have missed some one’s name, I may
From June, 2014, Shri Kishor Vanjara was be excused.
appointed the Editor and Shri Deepak R. Shah
the Associate Editor. Vision for 2026
I wish to pen down my vision for the Federation.
13. Bright futures in the years to come My term as a National President ended on
December 31, 2005, Shri V. Ramachandran
According to me, all the Past Presidents Senior Advocate from Chennai took over as
and National Executive Committee National President for the year 2006 & 2007.
Members have very sincerely contributed Shri Bharatji Agarwal, Senior Advocate from
to the development of the Federation. Allahabad for the year 2008 & 2009. Shri M. L.
The Federation has many leaders from Patodi Advocate from Kota 2010 & 2011, Shri S.
all the zones and all have the capacity to K. Poddar from Ranchi 2012 & 2013, Shri J. D.
lead the Federation.
Nankani Advocate from Mumbai 2014 & 2015.
Dr. M. V. K. Moorthy Advocate from Hyderabad,
Mr. Govind Goyal is doing the 2016, Smt. Prem Lata Bansal, Senior Advocate
honorary work of auditing the accounts from Delhi 2017, Shri Ganesh Purohit, Senior
of the Federation since many years Advocate from Jabalpur, 2018, Dr. Ashok Saraf
and Mr. Vipin Batavia taking care Senior Advocate from Guwahati in 2019, Smt.
of legal compliance with the Charity Nikita Badheka Advocate from Mumbai in 2020,
Commissioner which deserves to be Shri M. Srinivasa Rao, Tax Practitioner from
acknowledged. The Federation has Eluru in 2021.
dedicated office staffs, especially Mr. I had great honour of associating with all Past
Ravindra Patade who is serving this Presidents and the present National President
institution since 1999.
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All India Federation
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Mr. M. Srinivasa Rao, Deputy President Shri 5. issues but also on conceptual issues.
D.K Gandhi, Shri S. S. Satyanarayana, Secrerary 6.
General, Shri Vijay Kewalramani Treasurer and Federation has played a very constructive
Shri S. B. Kabra, Present Treasurer and teams role in filing PILs in a number
of AIFTP. I whole heatedly appreciate their of matters and such a trend should
commitment to the AIFTP and their valuable continue.
contribution for development of the AIFTP.
AIFTP has many dedicated leaders who can lead Publications – Federation has developed
the AIFTP in the years to come. Few thoughts its own brand by publishing a number
for the consideration of future leadership are: of publications in a questions & answers
format. We desire that at least four
1. At present the Federation has 10,000 publications could be published every
members which includes 150 Senior year.
Advocates, Advocates, Chartered 7.
Accountants and Tax Practitioners. The Journal of AIFTP is unique in its
According to my understanding the own way. In the years to come, whether
AIFTP is the only voluntary organisation there can be an e-journal along with
of our country which has more than printed journal, has to be decided.
10,000 members. We have ver y 8.
dedicated Staff Members, Mr. Ravindra The Federation may use technology
J. Patade who is serving for AIFTP for serving the members so that tax
since 1999, Mrs. Shweta R. Patade and practitioners having an office in a
Mr. Kalpesh Chavan, who are assets of remote city would also be able to update
the Association. For rendering better his knowledge and stay updated. The
services to more than 10,000 members website of the AIFTP must be as vibrant
we desire to have more staff and at least as www.itatonline.org.
one technical person who can update the 9.
website of the AIFTP on day today basis. The Federation is known for encouraging
young professionals to present the
2. We may have to plan for bigger office paper in various seminars and the
premise wherein all 70 members of the same trend must be continued. Each
National Executive Committee can meet year Federation organises more than
and conduct the meetings. 15 seminars, if we try to encourage at
least 15 new professionals every year,
3. Each Zone should also have to plan to then, when we celebrate 50 years, we
have their own office, which will aid the will be encouraging more than 150
development of the zone. young professionals, who will take the
Association forward.
4. Federation may play a proactive role in 10.
making the representations on Direct Financial discipline has to be followed
and Indirect Taxes not only on day-to-day by all the zones; we have to set ourselves
as a model for other Associations. There
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has to be a white paper to meet the indirect taxation from time-to-time. For
financial challenges in the years to come. encouraging young students to develop
The salaries of staff and administrative the skill of writing we should think
expenses are increasing year after year of continuing the research articles by
and fixed deposit interests are decreasing inviting law students of various law
every year. This is one of the area the colleges of our country on Direct and
present national Executive has to debate Indirect Taxes.
in depth and have to make sincere
attempt to meet the challenges. 15. The Government has provided us
11. The welfare fund earmarked for the with the tool of ‘Right to Information
benefit of the professionals for Act’ and by use of the said Act, the
unforeseen circumstances, the Federation Federation can bring accountability
can support its members and their family in tax administration and other quasi-
for education of his/her children and judicial authorities. For example, various
help them become good professionals. High Courts have passed a number of
judgments, asking the Government or
12. We had the desire to conduct training tax administration to carry out necessary
course for new entrants to the taxation action. However, there is no mechanism
on Direct and Indirect Taxes by awarding to find out whether the concerned
diploma in taxation by associating with Ministr y or Tax administration
law colleges like Govt. Law College has carried out the direction of the
and getting the course recognised by Court. Voluntary organisations like
Universities; although considerable the Federation can take up such issues
research had been done, we could not and ask the concerned authorities to
implement the idea. I desire that if act upon the same. If not complied,
Federation takes up this project, we will concerned High Court may be
be able to mould better professionals in approached for initiating contempt
the field of taxation. proceedings.
13. The National Tax Moot Court 16. Tax practitioners must advise
14. competition may be continued year after the assessees to a have better tax
year for the development of the future management and this is possible by
tax bar. having in-depth knowledge of general
law. Presently income tax refers to 92
Research in taxation: The Federation Central Acts and various State Acts. We
may try to bring at least few research have to update our members on general
publications and there has to be a law. It is desired that in all national or
permanent Research Committee. The other seminars, some subjects on general
Research Committee can help the law can be discussed which will help
Representation Committee to take to better equip our members to render
up the amendments in direct and
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All India Federation to the Court. I recommend one more
of Tax Practitioners clause – “Duty to the Country”.
qualitative advices to the tax payers and I am sure the Federation will play a
also for better representation. proactive role in the administration of
tax law to render unpolluted justice in
17. Justice Kapadia Former Chief Justice tax matters by remembering the advice of
of India, while addressing the National the Hon’ble Mr. Justice S. H. Kapadia,
Convention at Mumbai on 25th Former Chief Justice of India i.e., “Duty
December, 2002 on the conclusion part to the Nation” and contribute to nation
of his speech stated as under: building process.
“Every wrong advice given by the I hope future leaders of the AIFTP will
tax professionals can have economic make an honest attempt to take the
consequences. It is the duty of the Federation to a higher level without
tax professionals not to encourage compromising on values and ethics.
tax evasion in the garb of tax
planning. There is a very thin line Best wishes to the Federation on
between legitimate tax litigation completing 45 years of its Foundation
and illegitimate tax evasion. Your Day.
Federation has prescribed a Code of
Conduct in which they have laid Jai Hind.
down the duties of tax lawyers to
their clients to their opponents and mm
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M. L. Patodi
Advocate, Kota
National President (2010 & 2011)
My Vision
I became the member of the Federation in is smooth and the positive results expected by
the year 1978. I contributed my services to the introduction of a new legislature are maximised.
AIFTP in the capacity of The Federation has amongst its past and
present Presidents and Office Bearers great
• National Executive Member from 1997 legal luminaries who have to work in tandem
to 1999, to ensure that knowledge spreading reaches
even the smallest and remotest of towns. The
• Secretary General (2000 to 2002), Souvenir will no doubt contain the glorious
past achievements of the Federation but it
• Central Zone Chairman (2003 to 2005), would be useful only if it also contains a
blueprint for dissemination of information
• National Vice-President (2006, 2007), and knowledge in the wake of such a massive
change. The Federation has always contributed
• Dy. National President (2008, 2009), to the enhancement of knowledge and we at
the Central Zone have not remained behind.
• National President (2010, 2011). This is evident in the unforgettable Conferences
I am of the opinion that publishing of a organised by us as under after 2000-01 :
Souvenir to commemorate the 45th Anniversary
of the foundation of the AIFTP could not be Sl. Place Date of Conference
better-timed as we stand at a watershed in the No.
arena of taxation with the almost certain advent
of GST which will overhaul all that we know or 1 Jaipur 18-12-2009 to 20-12-2009
have studied about direct and indirect taxes.
2 Kota 26-12-2003 to 27-12-2003
Since the Federation has matured into a
well-respected body, it is incumbent that it 3 Indore December, 2010
uses its far spread resources to guide the tax-
practising fraternity so that the implementation 4 Jodhpur December, 2004 & 23-4-2011
to 24-4-2011
5 Jaipur 20-12-2014 to 21-12-2014
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We have also had the only Conference (At The next decade undoubtedly belongs to India
Jaipur) wherein in one Session there were only when AIFTP will celebrate Golden Jubilee. I
women professionals and dignitaries on stage and hope to have significant contribution to building
even a lady Chief Guest. the nation. I hope upcoming office bearers will
give their best to AIFTP and the results will
In the year 2000 a Conference at Jaipur was held follow. All our dreams will come true if we have
under the Presidentship of Shri N. M. Ranka courage to pursue them.
and I was Secretary General and about 1,300
delegates attended from all over the country. MY FUTURE VISION FOR AIFTP
1. To protect taxpayers’ rights & interest
In December, 2009 National Conference was
held at Jaipur and about 800 delegates attended and improve tax administration of our
the Conference. nation.
When we held the Conference at Indore in 2010, 2. AIFTP should take feedback from
the Chief Justice of M. P. High Court was Chief the taxpayers for any grievance and
Guest wherein he declared and decided to hold suggestion.
separate Tax Bench at Indore and Jabalpur High
Court. 3. AIFTP is a National Body; they should
work on research on taxation and
Hon’ble Judges of the Supreme Court of India, reasonable improvement of tax system.
Chief Justice of Rajasthan High Court and
Judges of the High Courts, CBDT Chairman 4. AIFTP should build trust by exploring
were the Chief Guest, Guest of Honour in professional expertise and including a
various Conferences organised by Central Zone; sense of ethics.
Sr. Advocates of Supreme Court and High
Courts also participated in the Conferences as 5. AIFTP should lead in spreading tax
Panel Speaker, Chairman of Technical Sessions, knowledge and information by holding
Paper-writer. Conferences, Meetings, Seminars,
interaction with Tax Departments,
The number of members has also been increased publication of tax related material.
from 4,500 to 5,000 due to the relentless efforts
during my tenure as a National President. 6. As a tax professional body, the AIFTP
should protect taxpayers’ properties and
We have given representations to the State rights and look after business onus so
Government for including the name of that they can run a successful business.
the AIFTP in the State Sales Tax Advisory
Committee and GST Advisory Committee and 7. To establish a strict common Code of
said request was accepted by the Chief Minister Conduct amongst members especially
and now a representative of AIFTP Central Zone amongst office bearers.
is the Member of Sales Tax Advisory Committee
and GST Committee. 8. Provide career support to and become a
platform for networking and professional
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development opportunities especially 11. Work for just laws and a fair and speedy
freshly qualified members. legal process.
9. Provide benefits, programmes and 12. After introduction of GST all Indirect
services which promote members’ Taxes is one all over the countr y.
professional growth in the form Therefore, effective Journal should be
of resource material such as draft published on Indirect Taxes by AIFTP
documents as well as initial financial to cover important judgments, articles
support. and opinion so that the members may
10. Provide greater mentorship and support be benefited.
for the regional Chapters and its (M. L. PATODI)
members. mm
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All India Federation
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J. D. Nankani
Advocate, Mumbai
National President (2014 & 2015)
The Onward Journey ….. 2026
There have been vast and different experiences E-Directory
in my journey with All India Federation of
Tax Practitioners spread over more than three It goes without saying that each member of
decades, some of which I had penned down our Federation is equally responsible for these
in 2016 and printed in “40 years Milestone & achievements, despite various professional
Beyond”. AIFTP has indeed come a long way and personal challenges faced by them since
since then too. the beginning of 2020 due to the Covid-19
pandemic.
Due to the hard work of the National Executive
Committees under the stewardship of respective Challenges bring Opportunities.
National Presidents, over the last 5 years AIFTP Our Federation did not lag behind. Quick to
has had various achievements like, rise to the need of the hour our Federation
established new channels of communication
Having a Flag of AIFTP through the use of technology which was hitherto
unknown and unexplored. The credit must go
User friendly website for online to each of the teams which organised various
transactions webinars keeping our members abreast with
the legal position on various aspects. Thus, our
Elevation of members from the Bar to members could invest this time to sharpen their
the Bench and their upward journey skills. It also gave wonderful learning opportunity
within the judiciary by use of platforms like Zoom, Teams, etc.,
which not many of us would have otherwise
Well deserving formal designation of been inclined to adopt. Participating in virtual
AIFTP’s dedicated staff members (Ravi meetings of the Federation opened a new chapter
as the CEO, Shweta as the EO and soon to become an integral part of our lives.
Kalpesh as Office Assistant)
Membership crossing 10,000 mark
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Onward Journey …. should prevail. It is here that mentoring by
While we could bask in the glory of the past, we seniors will play a pivotal role.
should not forget that all professional associations
like ours have to continuously endeavour to Last but not the least, the Federation should
achieve greater heights, in terms of not only try and achieve higher degree of engagement
membership numbers, but also professionalism of with the government, whereby procedural issues
its members. We should also take steps to reduce and other challenges faced by members can be
the stress levels which the fraternity undergoes to addressed. Also, unnecessary litigation, much of
meet the innumerable deadlines. which revolves around unclear intention of the
government and interpretation of provisions can
Considering the uncertainties of the recent past, be avoided. Suggestions be given to implement
as an association we should take steps to instil a schemes, which would reduce the burden on the
sense of security amongst the members. In that departments as well as member of the Federation.
direction, expeditious steps should be adopted
towards medi-claim and life insurance cover for I reiterate that AIFTP has many young and
each and every member. Even the “Benevolent dynamic leaders who are poised to take the
Fund” built-up in the emergent situation during Federation to greater heights in times to come.
the pandemic can be structured for efficient
utilisation in future. My good wishes to all the members of AIFTP.
Efforts should also be made to strengthen the I once again salute our great institution.
bond among members. Though a member may
be professionally placed in a competitive position Jai Hind.
vis-à-vis another, it is essential that camaraderie
mm
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All India Federation
of Tax Practitioners
Dr. M. V. K. Moorthy
Advocate, Hyderabad,
National President (2016)
AIFTP as I know
I have been chosen as the National President of the great institution. Its journey from the date
the Federation in the 18th National Convention of inception has been very transparently visible,
held at Hyderabad city in the State of Telangana clear and categorical, for, it has proved as vital
on 25-12-2015. To the extent of ability and instrumentality between the revenue and the tax
possibilities, I am leading the great organisation payer community.
serving the professional fraternity to its
satisfaction. It is a matter of worthy mention that the
sovereign State always longed at the Federation
As the record and history tells that this for valuable and valid suggestions for the effective
Federation unique in nature carrying a fabric of administration of the fiscal laws and had always
multiple categories of professionals was incepted been receptive to the proposals submitted by
at Bombay in the illuminating presence of the the federation before and after presentation of
then Chief Justice of India, Hon’ble Mr. Justice financial bill every year. To the credit of the
J. C. Shah, Bombay on 11-11-1976 together Federation, it is a matter of pride to share that
with the goodwishes, support and backing of many of its proposals concerning the finance
two other legends namely, a very famous legal bills, constitution of taxation tribunals such as
luminary and great jurist Shri. Nani A. Palkhivala ITAT, CESTAT and National Taxation Tribunal
and a great Chartered Accountant of national were considered for meritorious acceptance
Repute Shri N. C. Mehta. From day one, the showing to one and all that the Federation has
Federation has been treading fast enrolling more been playing a vital but also pivotal role in the
and more members into its fold to reckon with successful administration of the tax laws in the
and transform into a great, premier and apex country.
but the glorious professional organization at the
National level. It is also a matter of enormous pleasure to State
that the Federation has produced nearly 20 High
Elders of great reputation, integrity, dedication, Court Judges, approximately 5 to 6 Judges of the
loyalty, professionalism, selfless service and finally Supreme Court and innumerable members of
legendary served the institution as the heads of ITAT and thus the Federation has demonstrated
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its share in the administration of justice. Some fortune of Shri M. Srinivasa Rao having head of
of its members were also appointed as advocates the Federation. In its journey of uninterrupted
general for various States as well as additional nature, the Federation has seen only ups and
solicitors general for the central government in never witnessed any falls and as on the date
various courts. of its 45th year foundation on 11-11-2021 it’s
achievement of membership with all optimism
It is also a worldly known fact that as a matter that in its near and clear future the great
of pleasure to achieve much more compliance institution has reached the magic figure of
with the law by one and all for removable 10,000 membership. Its relentless tirade in the
of the difficulties and grievances, in effective area of achieving excellence in education and
implementation of direct tax laws, the federation ethics in comparison with other organizations,
to its credit has filed umpteen number of public the Federation has always been in the forefront
interest litigations cases in various courts in the in holding or organizing National Tax Seminars
country, in which positive orders were issued by throughout the country every quarter and under
the courts ultimately facilitating the achievement its umbrella many local associations in collective
of the object sought for in such public interest partnership with have been organizing one
litigation cases. The greatest achievement which day tax seminars and the vey object and motto
was brought green laurels to the Federation is of these conferences is to impart necessary,
quashing of the National Taxation Tribunal Act education, amongst the professionals to upgrade
which sought to oust the jurisdiction of High their standards of knowledge and finally to
Courts in the country in respect of appeals achieve, excellence in ethics which in turn would
and references, arising out of the orders of the provide a proven competitiveness to serve the
learned ITAT wherein the jurisdiction of the clients in a much more befitting manner and
High Court even under Article 226 has been prepare the professionals to complete with
conferred on the national taxation tribunal counter parts elsewhere in the world even in
taking away the remedy of judicial review. the face of many more tax reforms coupled with
Agreeing with various contentions put forth by globalized economy and much more ensuing
the Federation regarding validity of the provisions introduction of GST regime in the country.
touching upon constitution of the Tribunal,
appointment of its members and representation Thus the Federation, as I know for several years
before it, were all considered by the Hon’ble has proved itself imminently indispensable to
Supreme Court and finally the Parliament Act the professional fraternity, taxpayer community
was struck down. It is considered as well as and finally the revenue in the matter of
deemed as a great achievement with colorful administration of fiscal laws. In regard to
feathers in the cap of the federation. (For details the judicial arena, the Federation once again
Refer Page 194) proved itself to be an essential and necessary
helping hand to the judiciary assisting for
With all the aforesaid achievements, the impartial delivery of justice to the satisfaction
Federation has climbed 45th step in the ladder of the litigant and for maintaining the basic or
facilitating the celebration of four and half fundamental structure as also independency of
decade inception in this year of 2021 on 11-11- the judiciary.
2021 at Pune which is a matter of great good
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All India Federation
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Even in relation to the recent important issues Today it is with a happy note to say that the
touching upon the system of selection process of entire judiciary and professional brethren eagerly
the judges to the higher judiciary, the Federation look forward for the journal of the Federation
also came on record in the Supreme Court released every month for useful information on
before Constitution Bench and offered its case law in which various judgments are digested.
valuable and valid suggestions for achieving
the much desired transparency in the selection Therefore, it has since inception transferred and
process of the judges of the High Courts to proved itself as a great institution of glorious
assure the Indian society that only merit will and purposive growth and of use to one and all
play its role in the selection process of the and let us all salute it for its ever memorial and
judges leaving no place or scope for any kind of everlasting success on all fronts.
favoritism or nepotism.
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Mrs. Prem Lata Bansal
Sr. Advocate, New Delhi
National President (2017)
VISION - 2026
His Excellency Dr APJ Abdul Kalam, Former e) candidates because of societal or
President of India in his book “Turning Points” economic discrimination.
said f)
“Vision elevates the Nation, the nation g) A nation which is the best destination
for the most talented scholars, scientists,
in which there is a smile on the faces and investors.
of all countrymen and women. This
can only be achieved through economic A nation where the best of health care is
development and education. Education available to all.
is paramount for achieving dignity,
inculcating the habit of giving will help A nation where the governance is
us draw our countrymen into the main responsive, transparent and corruption
stream of development.” free.
His Excellency evolved 10 pillars of development h) A nation where poverty has been totally
as a part of Vision which are as under:- eradicated, illiteracy removed and crimes
against women and children are absent
a) A nation where the rural and urban and none in the society feels alienated.
divide has reduced to a thin line.
b) A nation where there is equitable i) A nation that is prosperous, healthy,
distribution and adequate access to secure, peaceful and happy and follows a
energy and quality water. sustainable growth path.
c) A nation where agriculture, industry j) A nation that is one of the best places to
and the services sector work together in
symphony. live in and is proud of its leadership.
d) A nation where education with value Hon’ble Prime Minister Shri Narendra Modi, in
system is not denied to any meritorious his Vision-2022 had aimed to make India poverty
and corruption free. He visioned that poverty
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will be eradicated by strengthening sectors like knowledge and Knowledge is powered by
electricity, drinking water, health, education etc. Technology & innovation. Complex and new
in villages. initiatives require the combined thinking,
different opinions and a collective effort to
To execute his vision 2022, Hon’ble Prime execute missions and actions.
Minister Shri Narendra Modi invoked the people
of India to take a pledge of new India stating Vision is prerequisite for innovation, it is the
first step towards Success. If there is no “Vision”,
Let us together pledge for a New India. there is no “Sankalp” and ultimately, there is no
“Siddhi”.
In 1942, our freedom fighters had taken a
pledge of ‘Quit India’ Our fore-fathers i.e. the founder members of the
AIFTP had also seen Visions to spread education
and in 1947, India achieved independence. with ethics and excellence. Seed sown in 1976
has now become a big Banyan Tree, started
Come, let us together pledge for building a New reaping the fruits, giving shadow to all the tax-
India by 2022 professionals, be it an Advocate or a Chartered
Accountant or Tax-Practitioners. There is no
Let us together pledge towards a Clean India casteism, no discrimination, no favoritism in our
organization.
Let us together pledge towards a
Poverty-free India Ethics, Education & Excellence have proved to
a large extent. Federation is an integration of
Let us together pledge towards a moral and ethical values. It spreads the education
Corruption-free India in various branches of tax system by holding
Seminars, Conferences, Webinars and Moot
Let us together pledge towards a Courts in every corner of the country. Federation
Terrorism-free India teaches to become an excellent member. It is
for these reasons that many of our members are
Let us together pledge towards a adorning the judiciary at High Court level, many
Communalism-free India of our members are selected as ITAT members,
many have been selected as ASGs, Advocate
Let us together pledge towards a Generals, Senior Standing Counsels, Standing
Casteism-free India Counsels and so on.
Let us all strive in spirit and soul to We, the AIFTPians have certain duties, first
accomplish towards our home, then our city, then Federation
and ultimately towards Nation.
This pledge for building a New India
The professionals have always played a great
To take forward the pledge of creating a new important role in getting independence
India i.e. strong, prosperous and all compassing, and building a new India. Ancient India
Prime Minister Narendra Modi had launched
“Sankalp Se Siddhi” Scheme which aims at
good governance. Efficient, result oriented and
transparent governance is a pre-requisite for
a developing India and for our progress as a
knowledge society.
National economic development is powered
by competition, Competition is powered by
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had tremendous wealth, be it a spiritual or technology driven interface would be smooth
mythological or religious or social or economical. and efficient. Responsibilities and duties would
Our Science & Technology was highly developed. be assumed by the tax officers. There will be less
Today also we are much ahead of many countries. complexity, less taxes, less litigation but more
Only few days back, we had tested our Akash transparency, more compliance and more trust
Prime Missile. between the Department and the Tax-Payers. No
system can be full proof. A new India would be
Development is possible by technology and built only when the tax-payers, tax-professionals
Technology is developed by Education. and tax-administrators all will participate, not
Technology is not only useful in scientific only to assert their fundamental rights but also
development but also useful as a tool of taxation to assume their fundamental duties as the Tax-
system. Artificial intelligence had proved Administrator, Tax-Professionals and the Tax-
a lot. E-filing of returns, faceless assessment Payers are the three wings of any taxation system.
and faceless appeals have become possible only
due to technology. Technology has enhanced As a Vision 2026, we all hope that the tax system
efficiency, transparency and accountability of India would be simple and easy to understand.
by eliminating the interface between the Tax Tax evasion would be at the last place. All
Administrators and Tax Professions as well as taxpayers would be treated as honest, all will pay
Tax-Payers, by optimizing utilisation of resources their dues honestly. We the AIFTPians would
and by introducing a team based assessment with work together for the welfare of our fellow
dynamic jurisdiction. members and for the welfare of our country. In
the words of Acharaya Shanti Dev, a Buddhist
Income Tax Department has declared a Citizen’s Guru
Charter which is a combination of its vision,
mission and standards of service delivery. Vision “May I be a protector for those without
is to be a partner in the nation building process one, a guide for all travelers on the way.
through progressive tax policy, efficient and May I be a bridge, a boat and a ship, for
effective administration and improved voluntary all who wish to cross (the water).”
compliance. Vision 2026 aims for clean and
corruption free governance. The objective is to Let us see the collective vision. Every great dream
end tax-payers harassment or undue scrutiny from begins with the dreamer. We have within us the
the tax officers while unveiling the “transparent strength, the patience and the passion to reach
taxation honouring the honest tax-payers”. for the stars to change the world. The difference
Prime Minister has also aimed at easing the tax between a successful person and others is not
compliance with the help of technology, data a lack of strength, not a lack of knowledge but
analytics and artificial intelligence. rather a lack of will. Friends we have a will and
also a way to built a great Nation, a great India.
We hope that in 2026, administration would be
moved away from power centric towards people
centric. Faceless Assessments / Appeals having
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All India Federation
of Tax Practitioners
Shri Ganesh Purohit
Sr. Advocate, Jabalpur
National President, 2018
45 YEARS OF AIFTP
I congratulate Shri M.S. Rao, President, AIFTP responsibility as Vice President in the year 2016,
for celebration on completion of 45 years of Deputy President in 2017 and as President in
AIFTP. It is going to be a great co-incidence that 2018.
each five year period shall be completed during
the term of the President from South Zone. We It was great experience in working as NEC
shall be celebrating the Golden Jubilee in the Member with acclaimed past Presidents starting
year 2026 and the President shall be from South from Late Shri N.M. Ranka, Senior Advocate,
Zone. My congratulations to South Zone. Dr. K. Shivram, Senior Advocate, Late Y.
Ramchandran, Senior Advocate, Late Shri Bhartji
From 2018 the period of term of President is Agrawal, Senior Advocate, Shri M.C. Patodi, Late
reduced to one year in place of two years. It Shri S.K. Poddar, Shri J.D. Nankani, Shri M.V.K.
resulted in hectic activities in AIFTP, every year, Moorthy, and Smt. Premlata Bansal, Senior
as each President tries his best to deliver as much Advocate all of them had been grate motivators
as he or she could. and guides for tax knowledge and administrative
capabilities.
I was introduced in AIFTP in the year 1995
through the motivation of our beloved Late Shri It had been an undeclared convention in AIFTP
N.M. Ranka Saheb, Senior Advocate who was that all NEC Members were expected to attend
an institution in himself. He had also motivated the National Conferences and NEC Meetings
me to establish M.P. Tax Consultants Association as far as possible and it is followed by all NEC
which I did as General Secretary and Late Shri Members.
B.L. Nema, Senior Advocate of Jabalpur was
President. In the year 2018 I was appointed as President of
this august organization, in this year we achieved
In the beginning I was co-opted as NEC Member many first time goals.
for few years to represent the Central, Madhya
Pradesh Area in AIFTP. Later I was made to (1) It was first time that Chief Justice of
join NEC through election and was assigned India Justice Dipak Misra was the Chief
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Guest with two guests of honour, Chief (6) President Dr. Ashok Saraf, Senior
Justice of Patna High Court Justice Advocate.
Rajendra Menon, Chief Justice of
Madhya Pradesh High Court Justice Each and every delegate to the
Hemant Gupta with galaxy of 36 judges convention was personally received by a
of M.P. High Court present on the member of the organizing committee at
occasion. the Airport and Railway Station.
(2) A bound book of members’ directory was It was our motive to provide best possible service
published with photographs along with to the members and develop personal contacts,
e-directory made available on the website cohesive relations and understanding among the
after a gap of about 15 years.
members. It was possible only due to team work
(3) Web site was reorganized and designed of all office bearers of zones and national body
with facility of online payment for and Secretary General Shri Pankaj Ghiya, each
AIFTP journal, online membership one had put in their time and effort to make it
application, availability of e-journal happen, particularly assimilating the details of
and AIFTP times online, with facility members for preparation of detailed members
of making corrections in members directory.
directory. I express my gratitude to all seniors and fellow
(4) System of birthday greetings to members. members for guidance co-operation for a
happening and peaceful year. Off late we are
(5) Initiation of preparation for glorious feeling lot of under current and turbulences in
convention at Guwahati from the month the silent water of our organization which is a
of February 2018 itself by the Deputy national phenomena in a growing organization.
My Vision
The scenario in tax practice is fast changing. The We have to develop strong system of
digitalization of tax proceedings coupled with representation before the government to resolve
COVID-19 pandemic has virtually annihilated the difficulties faced by tax professionals and tax
the working of our brothers and sisters. payers.
Introduction of virtual hearings and written
submission is making it difficult to develop the We need to convince the Government to provide
art of advocacy and oral representation before a user friendly portal and effective system of
the authorities for new comers to the profession. communication so that the tax payers do not
miss out any important communication made by
It is high time we develop program to train the authorities.
our juniors in drafting skills and handling of
electronic gazette for ease of working.
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All India Federation
of Tax Practitioners
It is no doubt true that the new system has welcomed the change, our endeavor should be to
brought transparency in the working of the prepare our members for ensuing changes.
administration which is good for all concerned
and the nation at large. It is also true that I convey my thanks to the organizers for allowing
teething problems have to be overcome in this opportunity to express my views. I convey
introduction of new system. The digitalization of my good wishes for the bright and vibrant future
compliance procedure in income tax and GST of AIFTP.
has helped in eliminating delays and corruption
to considerable extent. We at AIFTP have always (Ganesh N Purohit)
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Dr. Ashok Saraf
Sr. Advocate, Guwahati
National President (2019)
Federation 2026: My Vision
All India Federation of Tax Practitioner, an Federation from the North-East Region. In the
enormous giant tree propounding its influence, early years after joining the Federation, I saw the
expanding branches all over the country giants of the tax profession like Past President
providing shade of education to thousands in Late Shri N.M. Ranka, Past President Shri P.C.
the country originated on 11th November, 1976. Joshi, Past President Dr. K. Shivaram and others
Since then the Federation is serving not only its actively spreading the wings of the Federation
members, but also the people in general of the in the different parts of the country and also
country by spreading knowledge about taxation educating the tax professionals in the various
in every nook and corner of the country. If tax conferences held in the country. At the time
you turn the pages of history of the journey of the activities of the Federation were limited to
AIFTP, we all get filled with pride after looking education only. As years passed the Federation
at the achievements of the Federation with the grew in size and the activities of the Federation
result of determination and dedication by the also became diversified. The Federation started
forefathers of the Federation. The Federation submitting various representations on various
which stared its journey in the year 1976 has issues concerning direct and indirect tax to
grown up to be a big fruit bearing tree and the Government which are concerning tax
looking at the same, the forefathers of the professionals as well as tax payers. Not only that,
Federation sitting in heaven must be feeling various PILs were filed by the Federation in the
proud and satisfied by seeing that the seed which various High Courts and also in the Supreme
they had sown in the year 1976 has now become Court on the various issues concerning tax
a big fruit bearing tree of knowledge by which professionals and tax payers. In the process the
the need of not only tax officials but also the tax Federation gained name and fame all over the
payers and people in general are benefitted. country.
My journey in the Federation started in the early I had the opportunity to become National
90’s when our Past President Shri P.C. Joshi President of the Federation in the year 2019 and
inducted me as life member of the Federation. In that was because of the desire of Past President
fact, at that time I was the only member of the Late Shri N.M. Ranka, Past President Shri
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P.C. Joshi, Past President Dr. K. Shivaram and first time, the Federation Flag was given approval
Past President Late Shri S.K. Poddar. When and the same was hoisted at different parts of
I took over as the National President from the country by the members on the Federation’s
1st of January, 2019, I thought of giving Foundation Day. In short, on one hand I
importance to fellowship amongst the members emphasized on fellowship among members
of the Federation as I felt that the same was and on the other hand, I gave importance to
very important for the Federation inasmuch as maintenance of ethics and discipline amongst
fellowship allows the fellows to sharpen their the members.
skills in the new environment and new setting
while maximizing their impact. Before I took This year, the Federation is completing its 45
over as the National President, the National years and I am very happy to know that National
Convention was held at Guwahati in December, President Shri M. Srinivasa Rao is celebrating
2018, which was a grand one. The convention the 45th Foundation Day of the Federation by
was given a new colour by providing blazers organizing a grand programme at Pune along
and ties with Federation’s emblem to all the with National Tax Conference. I congratulate
participants of the Convention so as to give a Shri M. Srinivasa Rao and his other team
feeling of unity amongst the members of the members for organizing the 45th Foundation
Federation. Not only that, for the first time, Day in such a grand manner at Pune.
oath of office of the National President was
administered in the inaugural session of the I was also asked to give my vision of
Convention itself by the chief guest Hon’ble Mr. the Federation for the year 2026 when the
Justice Deepak Gupta, Judge, Supreme Court of Federation shall be celebrating its Golden Jubilee
India and formal charge was also handed over by Foundation Day. A vision statement focuses on
the outgoing National President of the Federation future and what an organization ultimately wants
to the New National President. The registration to become. It gives the ability to think about or
in the national convention at Guwahati in plan the future with imagination or wisdom.
the year 2018 was highest since the Federation To me, vision is the ability to close our eyes
was established. During my tenure as National and imagine a future that does not yet exist. It
President, I decided to publish a new journal, is the ability to see beyond the mess that may
namely, AIFTP Indirect Tax Journal with Shri be in front of us, to abstract away from it, to
Pankaj Ghiya as Chief Editor and soft copy of clean it up and to see better future that does
the same was made available to all the members not yet exist. One must have a vision because
free of cost and complimentary hard copies were without a vision we cannot have any idea as to
also made available to members who opted for what we are doing and what we should be doing.
it. Educational tour was organized to Bangkok Fundamentally, everyone should have a vision for
as well as International tour to Europe was also everything they care about. If you have a vision
organized. The AIFTP Disciplinary Rules and for something you care about then achieving that
AIFTP Award Rules were also framed during the vision is what you should be passionate about.
year. All the conferences held during the year So vision and passion are tied at the hip at least
were well organized with maximum participation. for me. For the leaders who would be leading
During my tenure as National President, for the the Federation in the coming 5 years, it is my
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firm advice to them that if you are a leader then l'�£\RCHING
first have vision, second articulate it in ways that towards
others want to jump on the bandwagon with you
to make it a reality. GOLDEN JUBILEE
If you ask me what my vision for the Federation 4. stronger as well as financially stable.
for the year 2026 is, I would like to describe the It is my vision that by the year 2026
same in the following words : every Zone of the Federation has its own
office.
I would like that by the year 2026 the wings
of the Federation spread to every corner of the The Federation, even though has been
Country. At present, there are many places where giving much emphasis on educational
the Federation has not been able to spread its activities but we must side by side take
wings properly. care of our members and help them
in times of difficulty. We have seen
1. Though our membership has increased during the Covid-19 pandemic that
many of our members were facing acute
to ten thousand, but I find that the financial stringencies. Though a Covid-19
Financial Support Fund was created to
participation of the members in the provide financial assistance to members
who suffered from Covid-19 as well as to
Federation activities is always around the families of the members who passed
away due to Covid-19, but I would
four hundred to five hundred. There like that a fund should be created for
providing regular financial assistance to
are many members who were earlier very members in case of medical emergencies.
We should also take proper steps for
active in the Federation activities but in social security of our members.
the recent years, their participation in It is my vision that by the year 2026 that
the Federation is duly represented in
the Federation activities has declined. important Government Committees in
taxation matters so that the Federation
It should be our vision to see that all 5. may be able to present its views
such members actively participate in the before final decisions are taken by the
Government.
Federation activities. By the year 2026
It is also my vision that by the year
we should see that at least 25% of our 2026, that the Federation takes measures
for providing computers and printers
membership takes active part in the including the GST/Income Tax Online
Library to not only the associations
Federation activities. affiliated to the Federation but also
to the Bar Associations who are not
2. We should encourage the new speakers affiliated to the Federation so that they
in conferences and seminars. It should also get affiliated to the Federation.
be our endeavour that a large number 6.
of new speakers come up during the
coming 5 years. Repetition of speakers
should be avoided and instead,
opportunities should be given to new
speakers in every Zone.
3. By the year 2026, I would like to see that
every Zone of the Federation becomes
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All India Federation
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7. That apart from conferences and officials and tax payers but also give
seminars, we should organize virtual valuable advice to the Government for
group discussions wherein two or three increase in the collection of revenue.
experts in every discussion may clarify
the issues raised by the participants and 9. I would also like that the term of
explain to them about the intricacies of the office bearers of the Federation
new laws. is increased again to two years from
one year as I feel that one year term is
8. I would also like the Federation to point too short for undertaking the proper
out to the Government the measures by activities of the Federation.
which revenue collection can increase.
I feel that we should not only submit Best wishes to the Federation on completing 45
representations on behalf of the tax years of its Foundation.
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Mrs. Nikita R. Badheka
Advocate, Mumbai
National President (2020)
My vision for the Federation
Being the part of backstage team in the year ideas and knowledge with all the members across
1976 on account of my Senior , late Shri B the Country. Having learned the nuances of
C Joshi, who curated the idea of a federation holding multiple webinars in the year 2020 and
and founded the Federation (AIFTP) with part of the year 2021, now is the time to make it
his colleagues and associates like Shri N C a permanent feature for the members to attend
Mehta and Shri R S Pathak , Shri Hanumant each and every seminars held physically. Let me
Rao(Hydrabad), I had least expected to head quickly add, that meeting the fellow members in
the Federation as National President in the person, networking and exchanging the ideas in
44th year of its existence. I have witnessed the person has its own charm and benefits. However,
hard work toiled by Senior Late Shri B C Joshi it is possible that everyone may not be able to
in organizing the National Conference at the attend each and every seminar. Since the year
time when making phone calls to other cities 2020 we have started uploading the recorded
required booking of calls and waiting eternally webinars as also the PPT shared by the faculties
for the call being answered. The wonderful part on our website, www.aiftponline.org
of the inception of Federation lies into the active
participation and close bond of brotherhood that My vision for the Federation would be two-fold
existed amongst the fraternity throughout the - the short term vision when the Federation
Country. Those were indeed golden days which celebrates its Golden jubilee and the long
the senior members like Mr. P C Joshi and Mr. term vision when the Federation celebrates its
Kishor Vanjara would recall. Diamond Jubilee.
We are presently into the digital world. Almost The vision for the year 2026 should be not only
everything is possible in one click. The year 2020 to increase the number of the members but to
would go into history as Covid-19 pandemic year. ensure that the members receive the highest
When I took over the charge for the year 2020 level of education. The website of the Federation
as National President, least could I envisage that needs complete remodelling. The website should
the year would be of no travel but yet full of be known for containing each and every detail
opportunities to virtually meet and exchange the about the Direct and Indirect Taxes, including
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Act, Rules, Amendments, Notifications as also a itself, much less the tax consultants, has not
special feature where the queries of the members received the respect and the importance which it
are answered by one of the senior members of deserves. The Federation should always be invited
the panel within 24 hours with the query and and involved in the pre-budget meetings of direct
reply to be circulated in a special telegram group and indirect taxes. During the pandemic it was
for queries, suggestions, etc. I am sure, the next an impossible task. We had the opportunity
line of the National Presidents would be able to to virtually felicitate and invite the Hon’ble
achieve this with expert technical support. Finance Minister Smt. Nirmala Sitharaman in
the year 2020. In the National Tax Conference
Our vision should be to have much bigger and to be held at Pune the Hon’ble Finance Minister
detailed volume of journals covering the articles Smt. Nirmala Sitharaman has kindly consented
and updates both under direct and indirect tax. to address the gathering. This would be an
On account of the GST, we have the opportunity opportunity to bring to the Hon’ble Minister’s
to make our presence felt through journals. In notice the need to involve the Federation and
the year 2020 and for part of the year 2021 to ensure that we would be able to give the best
we have reached the desktop of each and every suggestion not only to reduce the harassment
member through e-journal. We must continue and the problems of the trade and industry but
with the hybrid system of e-journal as well as the also to open the avenues for revenue by the
hard copy of the journal to the members who Government.
desire to have it.
The above short term vision may look simple,
At the end of the 50th year we must provide to however, being with the Federation and also
the members (on chargeable basis) the soft copy being very active since 2001-02, I am aware that
of the journals for 50 years with an excellent it would require sincere and dedicated soldiers of
search engine. This would be our endeavour to the Federation to fulfil these tasks.
digitize and preserve our history.
If I have to talk about my vision when the
We also need a strict policy to ensure that the Federation completes 75 years of its existence
digital platform is used only for the purpose for I would wish the Federation flourishes like the
which it is created and not for exchanging the National Institute like the Institute of Chartered
pleasantries. Accountants. We need a much bigger office
premises not only in Mumbai but in each and
Although the Federation has been in the every zone. Once we achieve this benchmark, I
forefront for making the representation for the am sure, we would be strong, vibrant, visible and
direct and indirect taxes, I am sorry to say, the well recognized Federation of Tax Practitioners.
Centre has not taken strong note of the potential Over the last more than four decades on account
of this Federation and the role it has played of the Seniors who adorned the hat of the
to bring to the attention of the framers of the Federation as National President, I am happy
law, the practical and legal issues faced by the to say, we are being recognized and remembered
business community. I must also add although by the Hon’ble Judges of the Apex Court and
the direct and indirect taxes earn maximum various high courts who have been part of our
revenue to the Centre and the State, the taxation seminars and conferences. I must salute the Past
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Presidents and their excellent teams for bringing expected from the next generation. I am sure,
the Federation to such a great level. The future the future of the Federation would be bright and
generation is not only smart but tech savvy and sunny.
I am sure just like the google information, we
would also be having an app or the website where Jaihind.
with the best of the search engine we would be
able to assist our members virtually 24 x 7 hours. (Mrs.) Nikita R Badheka
President-AIFTP 2020
Before I conclude, I must express my gratitude Mumbai
to all the members who have been part of the
Federation over the years. Much would be mm
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All India Federation
of Tax Practitioners
M. Srinivasa Rao
Tax Practitioner, Eluru
National President-2021
AIFTP as I Know
When I joined AIFTP on 04.04.1996 by the National Convention held on Zoom platform
initiation of Sr.Adv.Sri V.Ramachandran, PP (virtually) on 04.12.2020. To the extent of
AIFTP & Adv.Shri K.J. Chandran, Secretary ability and possibilities, I am leading the great
General AIFTP, in Hyderabad National Tax organization serving the professional fraternity
Conference of the Federation, I was of the to its satisfaction.
opinion that it is like any other Tax Bar
Associations without any significance. However, As the record and history tells that this
to erase such an impression little time was only Federation unique in nature carrying a fabric of
needed as on account of my association with multiple categories of professionals was incepted
the Federation, I had a very good opportunity at Bombay in the illuminating presence of
to interact and learn so many facts of the the Chief Justice of India, Hon’ble Mr.Justice
profession by meeting several stalwarts, towering J.C.Shah, Bombay on 11.11.1976 together with
personalities and legends in legal parlance like the good wishes, support and backing of two
Sr.Advocate N.M.Ranka, PP AIFTP,Jaipur, Sr. other legends namely, a very famous legal
Adv.Bharat Ji Agarwal, PP AIFTP,Allahabad, luminary and great jurist Sri.N A Phalkivala
and Adv.Sri S.K.Poddar from Ranchi who and a great Chartered Accountant of national
are all in them, an institute of learning and Repute Shri.N.C.Mehta. From day one, the
ocean of knowledge. That was the cream of Federation has been treading fast enrolling more
the knowledge, learning and experience and and more members into its fold to reckon with
standards of national repute such personalities do and transform into a great, premier and apex
possess. (AIFTP-My Association) I have worked but the glorious professional organization at the
in various capacities of Federation all over the national level.
country with happy memories.
Elders of great reputation, integrity, dedication,
Now after continuous travel for a long period loyalty, professionalism, selfless service and finally
with the glorious organization, I have been legendary served the institution as the heads of
chosen as the National President of the the great institution. Its journey from the date
Federation in the 23rd of inception has been very transparently visible,
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clear and categorical, for, it has proved as vital as a great achievement with colorful feathers in
instrumentality between the revenue and the tax the cap of the federation.
payer community.
With all the aforesaid achievements, the
It is a matter of worthy mention that the federation has claimed 45th step in the leader
sovereign state always longed at the Federation felicitating the celebration of 4.5 decade
for valuable and valid suggestions for the effective inception in this year of 2021 on 11.11.2021
administration of the fiscal laws and has always at pune which a matter of great good fortune
been receptive to the proposals submitted by in my tenure as the head of the federation.
the federation before and after presentation of In its journey of uninterrupted nature, the
financial bill every year. To the credit of the federation has seen only ups and never witnessed
Federation, it is a matter of pride to share that any falls and as on the date of its 45th year
many of its proposals concerning the finance of foundation on 11-11-2021 its achievement
bills, constitution of taxation tribunals such of membership would be around more than
as ITAT, CBDT, CBIC, GST Council were 10,000 and I am also hopeful with all optimism
considered for meritorious acceptance showing to that in its near and clear future the great
one and all that the Federation has been playing institution will reach the magic figure of 15000
a vital but also pivotal role in the successful membership. Its relentless tirade in the area of
administration of the tax laws in the country. achieving excellence in education and ethics
in comparison with other organizations the
It is also a matter of enormous pleasure to federation has always been in the fore front
State that the Federation has produced nearly in holding or organizing national tax seminars
20 High Court Judges, approximately 6 to 10 through the country every quarter and under
Judges of the Supreme Court and innumerable its umbrella many local associations in collective
members of ITAT and thus the Federation has partnerships with have been organizing one day
demonstrated its share in the administration of seminar and the vey object and motto of these
justice. Some of its members were also appointed conferences is to impart necessary, education,
as advocates general for various states as well amongst the professionals to upgrade their
as additional solicitors general for the central standards of knowledge and finally to achieve,
government in various courts. excellence in ethics which in turn would provide
a proven competitiveness to serve the clients in
It is also a worldly know fact that as a matter a befitting manner and prepare the professionals
of pleasure to achieve much more compliance to complete with counter parts else wear in the
with the law by one and all for removable world even in the face of many more tax reforms
of the difficulties and grievances, in effective coupled with globalized economy and much
implementation of direct tax laws the federation ensuing introduction of online Digital regime
to its credit has filed umpteen number of public in the country. Thus the federation, as I know
interest litigations cases in various courts in the for several years has proved itself imminently
country, in which positive orders were issued by indispensable to the professional fraternity,
the courts ultimately facilitating the achievement tax payer community and finally the revenue
of the object sought for in such public interest in the matter of administration fiscal laws.
litigation cases. It is considered as well as deemed In regard to the judicial arena, the federation
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All India Federation
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once again proved itself to be an essential and selection process of the judges living no place or
necessary helping hand to the judiciary assisting scope for any kind of favoritism are nepotism.
for impartial delivery of justice to the satisfaction
of the litigant and for maintaining the basic or Today it is with a happy note to say that the
fundamental structure as also independency of entire judiciary and professional brethren eagerly
the judiciary. look forward for the journal of the federation
released every month for useful information on
On the Occassion of 45th year it is decided case law in which various judgments are digested.
to felicitate Past Presidents, Vice Presidents,
Secretary General, Treasurer, Joint Secretary and Therefore it has since inception transferred and
Zonal Chairmen, Committee is being formed proved itself a great institution of glorious and
under the Chairmanship of Mr. Kishor Vanjara. purposive growth and of use to one and all
and let us all salute it for its ever memorial and
Even in relation to the recent important issues everlasting success on all fronts.
touching upon the system of selection process of
the judges to the higher judiciary, the federation I wish the celebrations a very grant success to
also came on record in the supreme court before stay permanently in the hearts and the memory
constitution bench and afford its valuable and of every member of this great and glorious
valid suggestions for achieving the much desired institution.
transparency in the selection process of the
judges of the high court’s to assured the Indian LONG LIVE AIFTP – JAI HIND
society that only merit will play its role in the
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Past Presidents, Secretary Generals & Treasurers
(1976-2021)
PAST PRESIDENTS
P. C. Joshi Late N. C. Mehta Late B. C. Joshi Late L. M. P. C. Joshi Late Sukumar
Chairman (1978-83) (1984-90) Mahurkar (1994-96) Bhattacharya
(1976-77) (1991-93)
(1997-99)
Late Dr. N. M. Dr. K. Shivaram Late V. Late Bharatji M. L. Patodi Late S. K. Poddar
Ranka (2003-05) Ramachandran Agarwal (2010 & 11) (2012 & 13)
(2000-2002) (2006 & 07) (2008 & 09)
J. D. Nankani Dr. M. V. K. Mrs. Prem Lata Ganesh Purohit, Dr. Ashok Saraf, Mrs. Nikita
(2014 & 15) Moorthy
(2016) Bansal, Sr. Adv. Sr. Adv. Sr. Adv. Badheka, Adv.,
(2017) (2018) (2019) (2020)
167
All India Federation
of Tax Practitioners
PAST SECRETARY GENERALS
P. C. Joshi R. S. Pathak Ashok Chandak R. S. Pathak R. D. Sharma M. L. Patodi Kishor Vanjara
(1978-83) (1984-90) (1991-93) (1994-96) (1997-99) (2000-2002) (2003-05)
Late K. J. Chandran Mukul Gupta J. K. Ranka N. P. Jain Harish N. Motiwalla M. Srinivasa Rao
(2006 & 07) (2008 & 09) (2010 & 11) (2012 & 13)
(2014 & 15) (2016)
Sanjay Sharma, Adv. Pankaj Ghiya, Anand Kumar Samir S. Jani, Adv.
(2017)
Adv. Pasari, Adv. (2020)
(2018)
(2019)
PAST TREASURERS
Late P. U. Late H. H. U. M. Mitesh Kotecha M. Bheema Janak Vaghani Nikita
Thakore Kumar (2008 & 09) Badheka
(1978-80) (1981-87) Loonawat (2003-05) Bhat
(2010 & 11)
(1988-2002) (2006 & 07)
Harish N. Janak K. S. B. Kabra Vipul B. Joshi Chirag S. Parekh
(2016 & (2017 & (2019 & 2020)
Motiwalla Vaghani 2018)
1-9-2021 to
(2012 & 13) (2014 & 15) 31-12-2021
168
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GOLDEN JUBILEE
About AIFTP Journal
In the year 1979, Federation decided to publish questions and answers, important articles as
monthly bulletin digesting various case laws on well as speech of the Hon’ble Judges, who speak
Direct and Indirect Taxes. Mr. R. S. Pathak was in the inaugural sessions. Research team of 15
the Editor of the bulletin. After sometime, the professionals voluntarily contributing to the
same was published quarterly. journal and there is also dedicated editorial
team which edits the journal. One of the
From January, 1997, Dr. K. Shivaram was unique contributions of the Federation to the
appointed as Editor of the Bulletin. Tax Professionals and citizens taxpayers is the
quarterly digest namely AIFTP Journal which is a
In the year 2002, AIFTP Journal was started on team work of more than 25 tax professionals who
Monthly basis. are digesting more than 3,000 cases yearly. Due
to constraint of pages, only very important cases
In the year 2004, the Journal was registered are digested in the journal and all cases digested
with postal authorities, thereafter, the Journal are hosted on www.itatonline.org which is made
was posted on concessional rates by the postal available to tax consultants and citizens without
authorities. Improvements were done from time any charge. Due to efforts of Mr. Mitesh Kotecha
to time. and Mr. Pradip Kapasi, the Federation was able
to bring a publication titled “Digest of Case
Since 2006, Mr. Mitesh Kotecha has taken Laws 2003-11 – Direct Taxes” in association with
responsibility as Chairman of Journal ITAT Bar Association, Mumbai. The Federation
Committee. is proposing to bring a similar publication in the
next year.
From 2006 the Journal started digesting
important judgments reported in more than We are pleased to state that the journal is also
25 magazines on Direct Taxes. The quarterly sent to Hon’ble Judges of Apex Court, to the
digest also covers gist of important judgments Hon’ble Judges, who preside over Tax Benches,
on Service tax, Customs and Central Excise Members of the ITAT, etc. Many of the Judges
as well as Sales tax Act. One of the unique highly appreciated the qualitative information
feature of the journal is it also contains opinions, provided by the journal.
About AIFTP Times
As the journal is sent only to the subscribers, Dr. K. Shivaram was Editor and S/Shri Kishor
to communicate with the members the AIFTP Vanjara and Deepak R. Shah were Associate
Times was started in the year 2005. The AIFTP Editors. From June, 2014 Shri Kishor Vanjara was
Times contains the useful educational activities appointed at Editor and Shri Deepak R. Shah as
of the Federation as well as Gist of Important Associate Editor till 2020, Shri Janak K. Vaghani
Case Laws on Direct and Indirect Taxes. Initially, is now Associate Editor from 1-1-2021 onwards.
169
All India Federation
of Tax Practitioners
International Study Tours
First International Study Tour have attended the seminar. The said publication
was released at London by Mr. Peter Williamson,
All India Federation of Tax Practitioners President of The Law Society of England and
(Western Zone) under the Chairmanship of Mr. Wales at International Study Tour.
J. D. Nankani had organised first international
study tour from 16-5-2004 to 28-5-2004. It was On the Invitation of the AIFTP the
heartening to note that first time the Law Society representative of the Law Society of England and
of England and Wales sponsored a joint seminar Wales visited Mumbai on 20th October, 2004
with the Federation. President of Law Society Mr. and addressed the members at Hotel Ambassador
Peter Williamson and National President of the
Federation had jointly inaugurated the seminar
by lighting the lamp.
On behalf of the Federation a request was made
to members of the Law Society to visit to India
and to interact with professionals of India.
For organising the first International Study Tour Second International Study Tour
of the Federation, the contributions of Shri J. D.
Nankani, Chairman, Western Zone, Shri Paresh The Second International Study Tour to USA
Shah, Chairman, Shri Tarun Kumar Singhal and was organized from 12th to 30th May, 2007,
wherein 40 Members along with their families
Shri Pradip Kedia Mr. Chetan Gandhi, deserve totalling to 67 members from Mumbai, Delhi,
to be appreciated. AIFTP has brought out a Allahabad, Ghaziabad, Chennai, Indore,
publication titled “India – A Global Business Ahmedabad, Surat, Nagpur, Pune, Raipur joined
Destination" which was authored by delegated who in this tour. The purpose of the tour was to
understand USA vis-à-vis India’s Legal, Tax
and Cultural system prevailing in respective
countries. Interaction with Attorneys and CPAs
at Washington DC and New York were very
useful not only for our delegates, but also for
professionals of USA.
170
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GOLDEN JUBILEE
One of the leading Attorney’s Firm M/s. Crowell & Moring LLP at Washington DC having about
300 Attorneys working under one roof have arranged a seminar in their office. Following subjects
were discussed:-
SESSION I
The topics, speakers at the Washington Conference at the office of M/s. Crowell & Moring LLP,
Washington DC:-
Sr. Topics Speakers
No.
1. Key issues for International 1. Howard Weinman, Partner, Tax Group.
Companies doing business
in the US 2. Jeffery H. Howard, Partner, Antitrust Group.
3. Jeffery L. Snyder, Chair, International Trade Group.
4. Arif H. Ali, Co-Chair, International Dispute Resolution
Group.
2. Views from the Executive, 1) Ms. Beth Nolan, Partner and Former White House
Legislative and Judicial Counsel to President Clinton.
Branches 2) Ms. Karen Hastie Williams, Retired Partner, appointed
by President Bush as Public Life Member of the Internal
Revenue Oversight Board, Former Chief Counsel to the
U. S. Senate Committee on the Budget, Former Law Clerk
to U. S. Supreme Court Justice Marshall.
3) Ms. Doral Cooper, President, C & M International,
Former Ass’t U. S. Trade Representative, Former Head of
Delegation and Chief Negotiator of the U. S. – Israel Free
Trade Agreement.
171
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