All India Federation
of Tax Practitioners
SESSION II
The topic, speaker at the Conference at the Hotel Comfort Inn Pentagon, Washington DC:-
Sr. Topics Speakers
No.
1. Judicial System of USA and Mr. James G. Apple, President, International
Educational Systems Judicial Academy
2. International Law Mr. Kim C. Phan, Executive Director, International
Law Institute, Washington DC
One of the above sessions on International Law, Mr. P. S. Sarin, also addressed on behalf of AIFTP.
The session was chaired by Mr. Hemendra V. Shah.
SESSION III
The topics, speakers at the Conference at Hotel Pennsylvania, New York:–
Sr. Topics Speakers
No.
1. Hedge Fund Structures in the U.S. Mr. Paul Marino, U.S. Attorney, Member NY State
Bar, co-Chairperson for the Westchester County
Commercial law division
2. Globalisation, Investment Banking, Ms. Anne Carley, Managing Director and Head
M&A - India-U.S. - The Past, Present of Corporate Finance / Investment Banking,
and the Future Greenwich Equity Group, LLC, New York
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Sr. Topics Speakers
No.
3. Investment Opportunities from USA Mr. Suhas S. Kundapoor, Managing Director and
to India Head of Portfolio Management, Greenwich Equity
Group, LLC, New York
4. International Taxation Issues Prof. William H. Byrnes, IV, Esq., Walter H. &
Dorothy B. Diamond, New York
On behalf of the Federation, Dr. K. Shivaram, Third International Study Tour
Mr. P. C. Joshi & Mr. Bharat Ji Agrawal The third International Study Tour was held at
participated in the discussion. Tashkent, Uzbekistan from 31st May, 1st and 2nd
June, 2016.
Mr. J. D. Nankani, Chairman, International Study
Tour Committee, welcomed all the delegates. 170 participants have attended the Study Tour.
The group was divided into two departures
Mr. Pranay Marfatia, co-Chairman, International with the first departure on 29th May and the
Study Tour Committee, proposed the Vote of Second departure on 31st May, 2016 from
Thanks. Delhi International Airport. The first group
was led by Past President Shri N. M. Ranka,
On this occasion, AIFTP released publication Sr. Advocate and the second group was led by
titled “India-USA – Business and Legal the President Dr. M. V. K. Moorthy. The stay
Partnership – Strategies” at Washington DC and of both the groups was at Lotte Tashkent Palace
New York, which contained the message from Hotel and the Conference was organised at Le
then Chief Justice of India Hon’ble Mr. Justice Grand Palace Hotel on 31st May, 1st and 2nd
K. G. Balakrishnan, Hon’ble Mr. Justice V. C. June, 2016.
Daga, Bombay High Court and edited by Dr. K.
Shivaram. The Conference was inaugurated by Mr. Sharma,
Counsellor of the Indian Embassy at Uzbekistan
We were able to hold conferences at Washington and Mr. Ashok Tiwari a leading Industrialist of
and New York due to support rendered by India in Uzbekistan. After the inaugural session,
Mr. Suhas S. Kundapoor, Managing Director NEC was held.
and Head of Portfolio Management, Greenwich
Equity Group, LLC, New York The details of the technical session and the
Chairmen, Speakers, Panellists and Trustees are
as under:–
First Technical Session – Income Tax
Chairman – Mr. N. M. Ranka, Sr. Advocate,
Jaipur
Mr. Suhas S. Kundapoor, Managing Director and Speaker – CA. Vijay Kewalramani, Mumbai
Head of Portfolio Management, Greenwich Equity
Group, LLC, New York addressing at New York 173
All India Federation
of Tax Practitioners
Speaker – Mr. Mahendra Gargieya, Adv., Jaipur 5. Mr. Bhasker Patel, Adv., Ahmedabad
Second Technical Session – Service Tax Impact of the Real Estate (Regulation and
Chairman – Mr. B. Panda, Sr. Advocate, Development) Act, 2016 on Industries,
Bhubaneshwar Customers, Professionals and Regulators.
Chairman – Shri D. V. Pathi, Sr. Advocate, Patna
Speaker – CA. Ashok Chandak (Past President,
ICAI) 1. Ms. Gunjan Mittal, Adv., New Delhi
Speaker – Mr. Pankaj Ghiya, Adv., Jaipur 2. CA. Jatin Harjai, Jaipur
Third Technical Session – VAT 3. Mr. Rajiv Shankar Dvivedi, Adv, Delhi
Chairman – Mr. K. L. Goyal, Sr. Advocate,
Chandigarh Brains’ Trust and Valedictory Session
Chairman – Dr. M. V. K. Moorthy, Advocate,
Speaker – Smt. Nikita Badheka, Adv., Mumbai Hyderabad
Speaker – CA. Ravi Kumar, Noida 1. Mr. D. K. Gandhi, Adv., Ghaziabad
Fourth Technical Session Panel Discussion on 2. Mr. O. P. Shukla, Adv., Varanasi
issues of Income Tax, VAT, Service Tax and
Stamp Duty on Real Estate Transactions 3. Mr. R. D. Kakra, Adv., Kolkata
Chairman – Smt. Prem Lata Bansal,
Sr. Advocate, New Delhi 4. CA. Janak Vaghani, Mumbai (Case Study
on VAT)
1. Mr. Shanker Poddar, Adv., Jaipur
5. CA. Vipin Garg, Ghaziabad (Case Study
2. Mr. Anand Pasari, Adv, Ranchi on IT)
3. Mr. Kishor Vanjara, TP, Mumbai It was due to Mr. Pankaj Ghia and Mr.
Vijay Kewalramani who have soldiered the
4. Mr. R. B. Mathur, Adv., Jaipur responsibility of orgainsing third international
study tour.
Fourth International Study Tour
International Tour Cum Conference 2017 –
Kandy, Colombo, Sri Lanka, 3rd – 8th June,
2017.
On persistent demand of members to organise
an International Tour during summer vacations,
our National President, Smt. Prem Lata Bansal
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along with the undersigned took the call and of the Federation, who were travelling along for
chose the destination ‘SRI LANKA’ (formerly confirmation of the programme in wake of this
Ceylon), an island nation in the Indian Ocean happening. However, all the Senior Members
with diverse landscapes ranging from rainforest, viz. Sh. Samir Jani, Sh. Narayan Jain, Sh. V. P.
highlands and sandy beaches. Besides, touring, Gupta, Sh. R. D. Kakra and the undersigned
Conferences on the burning issues of the new were of collective view that the tour must GO
intriguing GST Law and Income Tax Law were ON. Hence this tour became a reality.
planned to be organised in two major cities of
the visiting country. The dates chosen as 1st week Daywise Sri Lanka Tour Programme is as under: -
of June suited most as the Courts also observe
holidays during this time. Day 1, Saturday, June 3, 2017
The process of arrangements started from mid * Board flight to Colombo
February, 2017 to give proper shape to the Tour-
cum-Conference in a methodical way. A total * Arrive Colombo, freshen up at Hotel Goldy
number of 98 persons contingent comprising of Sand Nigambo and transfer to Kandy, a large
Members of AIFTP including few of their family city in Central Sri Lanka, which is a plateau
members from all over the country joined for surrounded by mountains and is home to tea
participation. plantations and biodiverse rainforest.
To give comfort to the travellers the whole trip * Accommodation at Hotel Grand Kandyan 5
of 6 days was arranged with 5 star facilities. Star.
The tour was reasonably priced and included
airfare; 5 star hotel accommodation; breakfasts, * Evening visit to Kandy lake, popular for
all lunches and dinners; daily sightseeing in strolling; Tooth Relic Temple famous for sacred
comfortable AC Deluxe Coaches and 2 Buddhist sites and a pious shrine. Temperature
Gala Dinners besides other features and two pleasant 20 – 22oC.
conferences. In order to reach Colombo (Sri
Lanka) from all over the country and to join each Day 2, Sunday, June 4, 2017
other at a particular span of time, it was suitably
planned to depart from 4 major destinations * Leave Hotel for Nuwara Eliya (Ashok Vatika)
viz. Ex-Delhi, Ex-Mumbai, Ex-Kolkata and Ex- for Hotel Araliya Green Hills, 5 Star, Nuwara
Chennai as per the convenience of the travellers. Eliya (City of lights) in the Central Mountain
range of Sri Lanka is blessed with a salubrious
A fortnight before the date of travel it came climate, breathtaking views of valleys, meadows,
on news that Sri Lanka was hit by a typhoon mountains and greenery. Temperature ranged
with floods reported in many of its parts. The from 15 – 18oC.
whole programme got shaken but Lord Krishna
had been kind enough to clear the weather * On the way visit Herbal Garden / Spice
conditions just 2 days prior to travel. National Garden. Great experience in fresh air and
President took opinion of the Senior Members atmosphere giving feeling of freshness.
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All India Federation
of Tax Practitioners
* Visit to Blue Ribbon Tea factory, pioneer in welcome address by Smt. Prem Lata Bansal, Sr.
management of tea estates, where all served with Advocate, National President.
tea blended with natural aroma.
It was followed by addresses of Keynote speakers
* Visit to Ramboda Temple (station of Lord on the important topics as under: -
Rama’s army of fight against Ravana) with
recently built Hindu Temple by Chinmaya 1. TDS from payments of Commission on
Mission having largest stature of God Hanuman Exports – V. P. Gupta, Advocate.
(16 Feet) height. Also view three mountain ranges
in shape of sleeping Hanuman. 2. Pre-deposit for appeals under VAT – K.L.
Goyal, Sr. Advocate.
Day 3, Monday, June 5, 2017
3. New Tax Laws for cashless Clean
* Local Nuwara Eliya Tour covering Gregory Economy – Arvind Shukla, Advocate
Lake. This is most prominent attraction and
place to spent some time and relax. Members 4. Penalties and Prosecution under GST
enjoyed the cloudy weather and boating in lake – Dr. Naveen Rattan, Advocate Vote of
in the surrounding of beautiful park. Thanks was proposed by Sh. Samir Jani,
Vice President WZ and concluded by
* Visited Seeta Amman Temple (Ashoka Vatika) National Anthem. The undersigned was
which is a unique temple dedicated to Seeta the Master of Ceremony and conducted
Mata. It has been made at a place where Seeta it in a joyous manner.
Mata spent her days in prison of Ravana. River
flowing beneath the temple is told to be from the Day 4, Tuesday, June 6, 2017
water flowing from the eyes of Seeta Maa. A big
foot step of Hanuman is also near the Temple * Transfer to Colombo for stay at
and is a spot of attraction. Hotel Cinnamon Lake side 5 star
accommodation. Temperature ranged
* Visited another temple Gayathri Peedam from 25 – 28oC.
run by Swami Shankaranda in an efficient
ashram and only temple in the World boasting * On way to Colombo visited
of two Gayathri statues. A unique feature of Munneswaram Temple and Kali Amman
the shivaling in this temple is that the same Temple.
is growing in size unlike other Shivalings. The
temple also has 108 Shivalings and is known for * Munneswaram Temple is an important
various prayers and functions. regional Hindu Temple complex in Sri
Lanka and is in existence since 1000 CE,
* Reached Hotel at 4 pm and relaxed. Evening although myths surrounding the temple
started with Conference at well lit meeting Hall associate it with Ramayan. It is one of
of Hotel Arliya Green Hills, Nuwara Eliya. the five ancient temples dedicated to
Shiva in the region. The presiding deity
* The Conference started with ritual Saraswati Shiva is installed in form of Lingam in
Vandana and lighting of lamp. Thereafter,
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the sanctum sanctorium. A place worth Colombo.
visiting where the members enjoyed
praying and watching the Abhishek and * Evening started with most lustrous
unique Shringaar of the deity. event and Conference at 5 Star Hotel
Cinnamon Lakeside.
* Evening was enjoyed with GALA
Dinner and drinks. Members exchanged It is a proud moment for AIFTP members that
pleasantries and enjoyed the evening. the Conference was inaugurated by H.E. Mr.
Taranjit Singh Sandhu, High Commissioner
Day 5, Wednesday, June 7, 2017 of India to Sri Lanka. The Chief Guest, High
* Visited Bentota
in morning.
Just across the
Bentota bridge
over the River
Bentara also
called Bentota
Ganga is the Commissioner Sandhu has a distinguished career
coastal town and a pretty rural area. spanning 30 years after joining IFS in 1988. He
The greenery of the landscape needs a has earlier served as Head of the Political wing to
special mention. Nearly all the members many countries and United Nations.
despite different ages enjoyed the water
sports such as Speed motor boating, Ms. Shuza, Economic Advisor from India also
Jet Ski. Banana ride, Ringo Ride graced the Conference with her charming
(tubing) complementary in the package personality.
and enjoyed the sumptuous lunch in The Conference started with Lighting of
well shaded and sheltered by tall trees Ceremonial lamp and dance by little girl Ms.
Restaurant. All the members had a fun Pranavee on the Saraswati Vandana to invoke the
filled morning to afternoon Session blessings of Goddess. After the floral welcome
and relaxed in the Hotel on return to of the Chief Guest the National President Smt.
Prem Lata Bansal, Sr. Advocate gave her welcome
address with special stress on the theme of
the Conference – Role of Tax Professionals in
Global Economy. A befitting Souvenir containing
informative articles on the current topics of
interest on GST and Income Tax, messages
and blessings from Justice A. K. Sikri, Judge
Supreme Court of India; Justice Gita Mittal,
Acting Chief Justice High Court of Delhi; Justice
Dr. S. Muralidhar Judge Delhi High Court;
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All India Federation
of Tax Practitioners
Justice R.V. Easwar, Judge Retired Delhi High Gala Dinner with drinks and complementary
Court; Sh. M. S. Wadhwa Member Judicial cultural performance by famous Sri Lankan
Appellate Tribunal VAT; Sh. H. Rajesh Prasad dancing troupe added more colour to the
IAS, Commissioner DVAT. It also contained evening.
photos of our Federations Forefathers, Past
National Presidents; list of members NEC-2017, Thereafter, many members visited the famous
Conference schedule, Tour programme and Bellagio, Bally’s Casino chain in Colombo, and
painting by Registrar Delhi High Court. The experienced and enjoyed the late evening thrills.
Souvenir was exotic and digitally designed. H.E.
specially praised and congratulated the members Day 6, Thursday, June 8, 2017
on its release.
* After breakfast at leisure, checked out of
H.E. also intermingled with all the members Hotel at Noon for local Colombo city
and ladies and had photographs with them. The tour and shopping. Sri Lanka’s Capital
addresses by the speakers made the show a Grand Colombo, a port city, with rich colonial
Success on the intriguing topics as under:– heritage, on western coast is a potpourri
of races, religions and cultures. The city
1. Cross-Border Transaction Indo-Sri Lanka is a contrast itself, with mansions, lush
Treaty - K. Sampath, Advocate gardens, fine dining options standing
next to urban slums.
2. Input Tax Credit under GST - Rajesh
Jain, Advocate * Visit to famous Anjaneyar Temple
(Panchamukhi Hanuman Temple) with
3. Cash Transactions and Demonetisation - spectacular peace was nice to adieu good
Narayan Jain, Advocate bye to the country.
The undersigned was the Master of Ceremonies. * Evening transfer to Nigambo Hotel
Elegant Mementoes of Diviniti 24 carat gold Goldysand for Beach Dinner and
were presented to the Chief Guest and his thanksgiving session by the National
accomplice, the Economic Advisor. All the President and the Secretary General
professional participants were awarded with where all the members shared the fun
specially designed Certificate of Participation, and experiences of this Tour -cum-
duly signed by the National President and the Conference making it a wonderful event.
Secretary General of AIFTP with Indian and
Sri Lankan National Flags symbolized. All the After dinner transfer to airport for onward
members and ladies were then presented with flight to India, but and all the members
high quality Branded gifts as a mark of their relished the memories, having experienced the
joining on the International tour and for sweet Disciplined, Clean, Green, Salubrious climate
remembrance for times to come. and Breathtaking views of Valleys, Meadows,
Mountains and scintillating Beaches of this island
The undersigned also proposed the Vote of nation SRI LANKA.
Thanks and the Conference concluded with the
National Anthem.
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Fifth International Study Tour at Hongkong/ Sixth International Study Tour
Macau held on 16-21 April, 2018
International Tax Conference at Europe (East
part) on 26th July, 2019.
It was for the first time when around more than
350 persons marked their significant presence in
the Conference. The prominent leader behind
the movement was Sri Ashok Saraf Ji, National
President, AIFTP who took all the pains to make
the conference successful and was completely
funded by himself thereby not creating any kind
of financial burden upon anyone.
mm
179
Decade of Nani Palkhivala Memorial
National Tax Moot Court Competitions
All India Federation
of Tax Practitioners
180
Sr. Date of Inauguration by Judges for the Finals No. of Best Team/Runner up/Best Best Research Paper and
No. Competition Colleges Speakers/Best Memorials Runner up
participated
1. 16th to 18th Hon’ble Shri J. P. Bengra, Vice Chief Guest 8 Law Best Team NA
D e c e m b e r , President, ITAT Hon’ble Chief Justice Shri Colleges West Bengal’s National
2004 Dalveer Bhandari, Bombay High University of Juridical
Sciences, Kolkata
Court
Runner up
Hon’ble Mr. Justice V. M. Salgaokar College of
S. Radhakrishnan (Judge, Bombay Law, Goa
High Court)
Hon’ble Mr. Justice R. M. S.
Khandeparkar (Judge, Bombay
High Court)
Hon’ble Mr. Justice S. U. Kamdar
(Judge, Bombay High Court)
2 22nd to 24th Hon’ble Mr. Justice Kumar Hon’ble Dr. Justice S. 11 Law Best Team Topic
S e p t e m b e r, Rajaratnam, Presiding Officer, Radhakrishnan (Judge, Bombay Colleges Symbiosis Law College, Pune FRINGE BENEFIT TAX:
2005 Securities Appellate Tribunal High Court) Runner up Blunder in the Taxation Raj?
& Hon’ble Shri G. E. Hon’ble Mr. Justice V. C. Daga Amity Law College, New Winner
Veerabhadrappa, Vice President (Judge, Bombay High Court) Delhi Sonali Mathur and Siddhima
(M), ITAT
Hon’ble Mr. Justice J. P. Devdhar Kotak from Government Law
(Judge, Bombay High Court) College, Mumbai
Runner up
Atreyee Banerjee and
Krishnayan Sen, from West
Bengal National University of
Juridical Sciences
Sr. Date of Inauguration by Judges for the Finals No. of Best Team/Runner up/Best Best Research Paper and
No. Competition Colleges Speakers/Best Memorials Runner up
participated
3 28th to 30th Hon’ble Justice Shri H. L. Hon’ble Mr. Justice B. N. 20 Law Best Team Topic
S e p t e m b e r, Gokhale, Bombay High Court Srikrishna, Supreme Court of Colleges ILS Law College, Pune Entertainment Industry
2006 India (Retd.) Runner-up Winner
Hon’ble Dr. Justice S. Amity Law School, Delhi Sujeeth Karkal and Suraj
Radhakrishnan (Judge, Bombay Best Speaker Chowdhary, Government
High Court) Mr. Soummo Biswas of NUJS, Law College, Mumbai
Hon’ble Mr. Justice V. C. Daga Kolkata. Runner-up
(Judge, Bombay High Court) Best Memorial Arunava Mukherjee and Abir
Government Law College, Roy, National Law University,
Mumbai. Jodhpur
4 4th to 6th Hon’ble Justice Dr. S. Hon’ble Mr. Justice F. I. Rebello, 23 Law Best Team Topic
October, 2007 Radhakrishnan, Bombay High (Judge, Bombay High Court) Colleges National Law School of India Intellectual Property Rights
Court Hon’ble Mr. Justice V. C. Daga, University, Bangalore. (Direct And Indirect
(Judge, Bombay High Court) Runner-up Taxation)
Hon’ble Mr. Justice J. P. Amity Law School, New Delhi. Winner
Devadhar, (Judge, Bombay High
Court) Best Speaker C. Premsai & Nishanth Patil,
Mr. Shaunak Kashyap, Amity Bangalore Institute of Legal
Law School, New Delhi. Studies
2nd Best Speaker Runner-up
Ms. Veena Ganesh, NALSAR, Muteti Mutsiya Mwasmisi
Hyderabad. & Himanshu Ramansingh,
NALSAR University of Law,
Best Memorial
Hyderabad
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181
Government Law College,
Mumbai.
Sr. Date of Inauguration by Judges for the Finals No. of Best Team/Runner up/Best Best Research Paper and
No. Competition Colleges Speakers/Best Memorials Runner up
participated
All India Federation
of Tax Practitioners26 Law Best TeamTopic
182
5 16th to 18th Hon’ble Mr. Justice F. I. Chief Guest
October, 2008 Rebello, Bombay High Court Hon'ble Mr. Justice Markendey Colleges Law Centre II, University of Royalties and Fees for
Katju, Judge, Supreme Court of Delhi. Technical Services in
India Runner-up International Trade
Hon’ble Dr. Justice S. Army Law Institute, Mohali. Winner
Radhakrishnan, Judge, Bombay Best Speaker Mohammed Chishty &
High Court Mr. Ashutosh Kumar, Sumangala A. Chakalabbi -
National Law School of India University College of Law,
Hon’ble Mr. Justice V. C. Daga, University, Bangalore. Dharwad
Judge, Bombay High Court
Hon’ble Mr. Justice S. J. Runner-up
Kathawalla, Judge, Bombay High Jainee Shah & Sandeep
Court Bagmar - Indian Law
Society’s Law College, Pune
6 3rd to 5th Hon’ble Mr. Justice V. C. Hon’ble Mr. Justice R. S. Mohite, 16 Law Best Team Topic
D e c e m b e r , Daga, Judge, Bombay High Judge, Bombay High Court Colleges School of Excellence in Law, Transfer Pricing Regulation
2009 Court Hon’ble Mr. Justice J. H. Bhatia, Chennai. – Confluence and Conflict
Judge, Bombay High Court Between India, OECD
Runner-up and Other Countries – A
Hon’ble Mr. Justice S. J. Symbiosis Law School, Pune. Comparative Study
Kathawalla, Judge, Bombay High Best Speaker Winner
Court Ms. Prabjyot Chabbra of Suvinay Dash & Shraddha
Symbiosis Law School, Pune. Krishnan
Best Memorial Runner-up
Law Student of NALSAR, Rajat Mittal & Aditya
Hyderabad University of Law. Shrivasan, National Law
Institute University, Bhopal
Sr. Date of Inauguration by Judges for the Finals No. of Best Team/Runner up/Best Best Research Paper and
No. Competition Colleges Speakers/Best Memorials Runner up
participated
7 7th to 9th Hon’ble Mr. R. V. Easwar, Hon’ble Mr. Justice B. N. 25 Law Best Team Topic
October, 2010 President, ITAT Srikrishna, Former Judge, Colleges NALSAR University of Law, Cross-Border Business
Supreme Court of India Hyderabad. Reorganization – The Indian
Hon’ble Mr. Justice P. B. Runner-up Perspective
Majmudar, Judge, Bombay High University Institute of Legal Winner
Court Studies, Punjab. Aniket Singhania, Vaibhav
Hon’ble Mr. Justice R. M. Savant, Shukla (ILS Law Collge,
Judge, Bombay High Court Pune)
Runner-up
Gautam Ahuja, Shubra
Sharma (ILS Law College,
Pune)
8 13th to 15th Hon’ble Mr. R. V. Easwar, Hon’ble Mr. Justice Mohit S. 26 Law Best Team Topic
October, 2011 President, ITAT Shah, Chief Justice, Bombay High Colleges National Law School of India Piercing the Corporate
Court University, Bengaluru Veil in Taxation Matters
Hon’ble Dr. Justice D. Y. Runner-up (India and International
Chandrachud, Judge, Bombay Dr. Ram Manohar Lohia Transactions with special
High Court National Law University, reference to the Direct Tax
Lucknow Code)
Hon’ble Mr. Justice R. M. Savant,
Judge, Bombay High Court Best Speaker Winner
Vipul Agrawal & Adhitya
Mr. Karandeep Makkar and Srinivasan, National Law
Ms. Divya Soni from the Institute University, Bhopal
Hidayatullah National Law
University, Raipur. Runner-up
Nirali Sanghavi and Arunima
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183
Best Memorials of the Gujarat National Law
Symbiosis Law School, Pune University, Gandhinagar
All India FederationSr. Date ofInauguration byBest Research Paper and
of Tax PractitionersNo. CompetitionRunner up
184
Judges for the Finals No. of Best Team/Runner up/Best
Colleges Speakers/Best Memorials
participated
9 11th to 13th Hon’ble Mr. H. L. Karwa, Hon’ble Mr. Justice R. Y. Ganoo, 26 Law Best Team Topic
October, 2012 President, ITAT Judge, Bombay High Court Colleges Gujarat National Law General Anti Avoidance
Hon’ble Mr. Justice R. D. University, Gandhinagar Rules - An Indian and
Dhanuka, Judge, Bombay High Runner up International Perspective
Court West Bengal National Winner
Hon’ble Mr. Justice N. M. Jamdar, University of Judicial Sciences, Arnab Naskar & Shubhangi
Judge, Bombay High Court
Kolkata. Gupta, Rajiv Gandhi
National University of Law,
Patiala
Runner-up
Pulkit Jain and Harpreet
Kaur of the University
Institute of Legal Studies,
Punjab
10 3rd to 5th Hon’ble Mr. H. L. Karwa, Hon’ble Mr. Justice S. J. Vazifdar, 26 Law Best Team Topic
October, 2013 President, ITAT Judge, Bombay High Court Colleges Jindal Global Law School, Advance Pricing Agreement
Hon’ble Mr. Justice A. A. Sayed, Sonepat. (S. 92CC & 92CD)
Judge, Bombay High Court Runner-up Winner
Hon’ble Mr. Justice M. S. Symbiosis Law School, Pune. Anurag Soan & Shreya
Sanklecha, Judge, Bombay High
Court Best Speaker Ganju, Symbiosis Law
Ms. Ritika Sinha, NLSIU, School, Pune
Bengaluru Runner-up
Best Memorials Smriti Tripathi & Vasu
Law Centre-I, Faculty of Law, Nigam, National Law
Delhi University Institute University, Bhopal
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National Conventions 1978-2020
No. Date Place Chief Guests / Guest of Honour
1 26-1-1978 Nagpur Shri Satish Agarwal, Union Minister of State for
Finance Hon'ble Mr. Justice P. N. Bhagwati, Chief
2. 25-1-1980 Calcutta Justice, Supreme Court.
Hon'ble Mr. Justice Sabyasachi Mukharji, Calcutta High
3. 26-12-1981 Jaipur Court.
4. 25-12-1983 Vijayawada Hon'ble Mr. Justice D. A. Desai, Supreme Court.
Hon'ble Mr. Justice K. Madhav Reddy, Chief Justice, A.
5. 1-11-1985 Srinagar P. High Court.
Hon'ble Dr. Justice A. S. Anand, Chief Justice, Jammu
6. 27-12-1987 Bombay & Kashmir High Court.
Mr. Sushil Kumar Sinde, Finance Minister, Maharashtra
7. 23-12-1988 Cuttack Hon'ble Mr. Justice D. P. Madon, Supreme Court.
Hon'ble Mr. Justice S. K. Desai, Bombay High Court.
8. 3-1-1992 Jamshedpur Hon'ble Mr. Justice Y. V. Anjaneyulu, A. P. High Court.
Hon'ble Mr. Justice R. C. Patnaik, Chief Justice, Orissa
9. 6-1-1995 Coimbatore High Court.
Shri Rameshwar Thakur, Union Minister of State for
10. 21-12-1996 Calcutta Finance.
Hon'ble Mr. Justice B. C. Basak, Chief Justice, Bihar
11. 24-12-1999 New Delhi High Court.
Mr. Justice Roy, Bihar High Court.
12. 24-12-2002 Mumbai Hon'ble Justice Shri T. N. C. Rangarajan, A. P. High
13. 23-12-2005 Chennai Court.
Hon’ble Shri P. J. Goradia, Vice President, Income Tax
Appellate Tribunal
Hon'ble Justice Shri Ahmadi, Former Chief Justice of
India.
Hon’ble Justice Shri S. H. Kapadia, Bombay High Court
Hon’ble Justice Shri B. N. Srikrishna, Supreme Court of
India
Hon’ble Chief Justice Shri A. P. Shah, Madras High
Court
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All India Federation
of Tax Practitioners
No. Date Place Chief Guests / Guest of Honour
14. 8-12-2007 New Delhi
Hon’ble Dr. Justice Arijit Pasayat, Supreme Court of
15. 19-12-2009 Jaipur India
16. 10-12-2011 Ranchi Hon’ble Mr. Justice S. H. Kapadia, Supreme Court of
India
17. 26-12-2013 Mumbai Hon’ble Mr. Justice D. K. Jain, Supreme Court of India
18. 25-12-2015 Hyderabad Hon’ble Mr. Justice M. Katju, Supreme Court of India
Hon’ble Dr. Justice M. K. Sharma, Chief Justice, Delhi
High Court
Hon’ble Mr. Justice Dalveer Bhandari, Supreme Court
of India
Hon’ble Mr. Justice G. S. Singhvi, Supreme Court of
India
Hon’ble Mr. Justice Jagdish Bhalla, Chief Justice,
Rajasthan High Court
Hon’ble Mr. Justice S. J. Mukhopadhyay, Supreme Court
of India
Hon’ble Mr. Justice Deepak Verma, Supreme Court of
India
Hon’ble Mr. Justice Prakash Tantia, Chief Justice,
Jharkhand High Court
Hon’ble Mr. Justice R. K. Agarwal, Allahabad High
Court
Hon’ble Mr. Justice I. A. Ansari, Guwahati High Court
Hon’ble Mr. Justice Rajesh Bindal, Punjab & Haryana
High Court
Hon’ble Mr. Justice H. L. Gokhale, Supreme Court of
India
Hon’ble Mr. Justice Rajesh Bindal, Judge, Punjab &
Haryana HC
Hon’ble Mr. Justice J. K. Ranka, Judge, Rajasthan High
Court
Shri Y. P. Trivedi, Senior Advocate, Member of
Parliament (Rajya Sabha)
His Holiness Bhagwan Shri Shri Shri Ramadootha
Swamy Hon'ble Dr. K. Lakshman, Member of Legislative
Assembly in Hyderabad City
186
No. Date Place l'�£\RCHING
19. 2-12-2016 New Delhi towards
20. 2-12-2017 Jabalpur GOLDEN JUBILEE
21. 22-12-2018 Guwahati Chief Guests / Guest of Honour
22. 14-12-2019 Mumbai Hon'ble Mr. Justice A. K. Sikri, Judge, Supreme Court
of India
23 05-12-2020 Virtual Hon'ble Mr. Justice R. K. Agrawal, Judge, Supreme
Platform Court of India
Mr. Praveen H. Parekh, Sr. Advocate, Ex-President,
Supreme Court Bar Association
Hon’ble Mr. Justice Dipak Misra, Chief Justice of India
Hon’ble Mr. Justice Hemant Gupta, Chief Justice of
Madhya Pradesh High Court
Hon’ble Mr. Justice Rajendra Menon, Chief Justice of
Patna High Court
Hon'ble Mr. Justice Deepak Gupta, Judge Supreme
Court of India
Hon'ble Mr. Justice I. A. Ansari, Chairman, Punjab
State Human Rights Commission
Hon’ble Mr. Justice Ujjal Bhuyan, Judge, Bombay High
Court
Hon’ble Mr. Justice P. P. Bhat, President, ITAT
Hon'ble Mr. P. H. Mali, President, MSTT
Her Excellency Dr. Tamilisai Soundararajan, Hon’ble
Governor of Telangana
Hon'ble Mr. Justice Vineet Saran, Judge, Supreme Court
of India.
mm
187
All India Federation
of Tax Practitioners
Members Elevated / Appointed to Bench
A. Members who were elevated as Judges:-
1. Hon'ble Mr. Justice K. S. Paripooranan, Supreme Court of India
2. Hon'ble Mr. Justice P. Venkata Rama Reddy, Supreme Court of India
3. Hon'ble Mr. Justice Arijit Pasayat, Supreme Court of India
4. Hon'ble Mr. Justice R. B. Mishra, Allahabad High Court
5. Hon'ble Mr. Justice T. L. Vishwanath Aiyer, Kerala High Court
6. Hon'ble Mr. Justice Y. V. Anjaneyulu, A. P. High Court
7. Hon'ble Mr. Justice S. Dasratha Rama Reddy, A. P. High Court
8. Hon'ble Mr. Justice T. N. C. Rangarajan, A. P. High Court
9. Hon'ble Mr. Justice V. K. Singhal, Karnataka High Court
10. Hon'ble Mr. Justice Vineet Kothari, Acting Chief Justice, Gujarat High Court
11. Hon'ble Mr. Justice Kamal M. Mehta, Gujarat High Court
12. Hon'ble Mr. Justice Rajesh Bindal, Chief Justice, Allahabad High Court.
13. Hon’ble Mr. Justice J. K. Ranka, Rajasthan High Court
14. Hon’ble Mr. Justice Dinesh Mehta, Rajasthan High Court
15. Hon’ble Mr. Justice Ujjal Bhuyan, Telangana High Court
16. Hon’ble Dr. Justice Anita Sumanth, Madras High Court
17. Hon'ble Mr. Justice Avneesh Jhingan, Punjab & Haryana High Court
18. Hon’ble Mr. Justice Piyush Agrawal, Allahabad High Court
19. Hon’ble Mr. Justice Kalyan R. Surana, Gauhati High Court
20. Hon’ble Mr. Justice Soumitra Saikia, Gauhati High Court
21. Hon’ble Mr. Justice Devashis Baruah, Gauhati High Court
22. Hon’ble Mr. Justice Sameer Jain, Judge, Rajasthan High Court
B. Member of the ITAT E. Addl. Advocate Generals
1. Mr. P. J. Goradia 1. Mr. Alok Jain, Chandigarh (Punjab)
2. Mr. R. K Panda 2. Mr. Sandeep Goyal, Chandigarh
3. Mr. Pradip Kedia
4. Ms. Beena Pillai (Punjab)
3. Mr. Ajay Kumar Rastogi, Patna (Bihar)
C. Member of A.P. Sales Tax Tribunal.
1. Mr. D. Rama Doss F. Addl. Solicitor General of India
1. Mr. K. C. Kaushik, New Delhi
D. Advocate Generals
1. Dr. Ashok Saraf, Arunachal Pradesh
2. Mr. Patnaik, Orissa
188
Public Interest Litigation Petitions
filed by AIFTP & Associate Members
Sr. W. P. Reported Issue Remark
Govt. amended the Law.
No. No.
Govt. provided accommodation to
1. All India 1052 of (1994) 209 ITR 660 Circular No. 681 946- members of ITAT, Mumbai.
Constitutional Validity was upheld.
Federation of 1994 (Bom)(HC) TDS on payment of Constitutional Validity was upheld.
Tax Practitioners professional fees for
jointly with professional services.
the Chamber
of Income Tax
Consultants and
Others v. UOI.
2. All India 2464 of Income Tax Review Residential
Federation of Tax 1996 Page 4 Vol. XXIII Accommodation to
Practitioners v. April 1997 Members of Income
UOI. Tax Appellate Tribunal,
Bombay.
3. All India 973 of (1997) 228 ITR 68 Constitutional Validity
Federation of Tax 1997 (Bom.) (HC) of VDIS Scheme, 1997.
Practitioners v.
UOI.
4. All India SLP No. (1998) 231 ITR 24 Constitutional Validity
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GOLDEN JUBILEE
189
Federation of Tax 18856 of (SC) of VDIS Scheme, 1997.
Practitioners v. 1997
UOI
All India FederationW. P.ReportedIssue
of Tax Practitioners
190
Sr. Remark
No. No. High Court directed Govt. to
provide accommodation to
5. All India 4241 of (1998) 97 Taxman Residential members of ITAT.
Federation of 1997 48 (Raj.)(HC) Accommodation to Apex Court directed the
Government to provide Residential
Tax Practitioners members of ITAT. accommodation, telephone,
Newspaper, library, car, secretarial
jointly with assistance, etc.
Applicable even in respect of
Rajasthan Tax Departmental appeals. Govt.
accepted the Judgment of Delhi
Consultants v. High Court (1998) 234 ITR 62
(St.)
UOI Petition was withdrawn due
to technical reason Govt. has
UOI v. All SLP Nos. AIFTP Journal Residential amended the law. Now as regards
Gujarat 6904. April’ 2004 Page 34 Accommodation to levy of appeal fees before High
Federation of Tax 6905 of members of ITAT. Court.
Practitioners 1998
6. All India CW No. (1999) 236 ITR 1. Constitutional Validity
Federation of Tax 4086 of (Delhi) of Kar Vivad Samadhan
Practitioners v. 1998 Scheme, 1998.
UOI
7. All India SLP 556 Constitutional Validity
of levy of Tribunal fees
Federation of Tax of 1998 and appeal fees before
CIT(A). Petition filed
Practitioners v. before Supreme Court
under Article 32 of
UOI constitution of India.
Sr. W. P. Reported Issue Remark
No. No.
AIFTP Bulletin Vol. Constitutional Validity The Bombay High Court upheld
8. All India 142 of the Constitutional Validity of levy
Federation of 1999 14 Part B Oct. Nov. of levy of Service Tax on of Service Tax. Supreme Court
Tax Practitioners upheld the order of the Bombay
jointly with 98 Page 49 Chartered Accountants High Court.
Bombay
Chartered (2002) 256 ITR
Accountants & 401(Bom.)
Others.
(2002) 254 (SC)
ITR St. 254
CC No. 6901 of
2001(SLP)
(2007) 293 ITR 406
(SC)
9. All India WP No. (2001) 116 Taxman Office Accommodation Bombay High Court passed the
Federation of 624 of 418 (Bom.) (HC) to Income Tax Appellate order allotting the space for
Tax Practitioners 1999 Tribunal Bombay for five functioning of five additional
jointly with (Bom.) additional Benches benches of ITAT. Because of
Income Tax SLP No. order of Bombay High Court all
Appellate 15549 10 benches of ITAT Mumbai are
Tribunal Bar of 2002 functioning from same premises.
Association & dt. 18-2-
Others 2002 The Hon’ble Supreme Court
ordered to maintain status quo of
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191
the matter. The matters is pending
before the Bombay High Court.
All India FederationSr.W. P.ReportedIssueRemark
of Tax PractitionersNo.No.
19210. All India WP No.
Federation of 2166 of Discrimination Court directed to make
Tax Practitioners 2002 while allotting the Representation to Government.
jointly with accommodation to As Government rejected the
Income Tax Member of ITAT, who representation the petition became
Appellate join from the profession. infructuous. (Order dt. 27-11-2002)
Tribunal Bar
Association Government accepted
the representation
11. UOI v. Shri WP No. and at present all the Pending for Final hearing.
Members of ITAT are
R. P. Tolani, 808 of getting the residential
accommodation.
Judicial Member 2000
Contempt proceedings
(AIFTP Joined against the Estate
manager for not
as Intervener to following the order
of the High Court
bring correct facts for providing
accommodation to
before the court) members of ITAT
Sr. W. P. Reported Issue Remark
No. No.
Stayed the operation of the
12. All India WP No. (2003) 264 ITR 466 National Tax Tribunal National Tax Tribunal Ordinance.
Federation of Tax 11718 of (Orissa) Ordinance
Practitioners v. 2003 UOI moved an
application to transfer
UOI all the petitions pending
before various High
Courts to Hon'ble
Supreme Court. As
the ordinance lapsed
the petitions became
infructuous.
13. P.C. Joshi WP No. Constituted Validity of Ordinance Lapsed - New Bill
(AIFTP) v. UOI. 2792 of NTT Introduced.
03
Supreme Court decided in favour
14. P. C. Joshi (On WP No. (2014) 227 Taxman National Tax Tribunal of the assessee.
behalf of AIFTP) 621 & 151 (SC)
v. UOI, (Madras 697 of
Bar Association v. 2007
UOI)
T.C.C.
Nos. 116
to 118
&150 of
2006s
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towards
GOLDEN JUBILEE
193
All India FederationSr.W. P.ReportedIssue
of Tax PractitionersNo.No.
(2015) 273 CTR Levy of Service Tax
19415. P. C. Joshi (On WP No. 113 (Bom)(HC) on the Representation
behalf of AIFTP) 1927 of Advice and Arbitration Remark
v. UOI 2011 by Advocates.
Bombay High Court decided
16. All India WP Nos. (2013) 352 ITR 273 Refunds – TDS credit against the petitioner, SLP is
admitted and pending for final
Federation of Tax 2659 & (Delhi)(HC) hearing. before Supreme Court
(SLA No 13944 of 2015 dt 10-8-
Practitioners v. 5443 of 2015
UOI 2012 Court issued the direction to
give credit of TDS and grant the
All India 3423 of Delhi High Court Delay in disposal refunds without any harassment to
Federation of 2013 of appeals before taxpayers.
tax Practioners v. Commissioner of
UOI Income-tax (Appeals) Pending for final hearing next
date of hearing is on
20-5-2020
17. All India WP. 13 Supreme Court Appointment of the Petition filed before the Supreme
Court to consider the suggestion
Federation of Tax of 2015 Advocates -on Judges Collegiums of the Federation.
Practitioners v. Record Association Matter admitted and pending for
final disposal before T&AP (HC.)
UOI v. UOI (2016) 5
SCC 1
18. All India WP No. T & AP (HC) Levy of Service Tax on
Senior Advocates
Federation of Tax 10350 of
Practitioners v. 2016
UOI
Sr. W. P. Reported Issue Remark
No. No. Direction of CBDT to Writ petition was disposed off
CIT(A) to pass quality vide order drt 5-08 2019, in
19. All India 11225 Delhi High Court orders and additional view of the fact that the CBDT
units for enhancement has withdrawn the instructions
Federation of Tax OF 2018 of the assessment and and credit points allowed to
Penalty.. CIT(A) has been withdrawn. (The
Practitioners v. dt . 5 -8 Chamber of tax Consultants
Appointment of Deputy v.UOI (2019) 416 ITR 21 (Bom)
UOI 2019 Registrars and Assistant (HC) .
Registrars
20. All India WP. NO. Bombay High After filing the petition, Assistant
Finance Act , 2017- Registrars are appointed. Affidavit
Federation of Tax 2873 of Court Appellate Tribunal is filed before the High Court that
and other authorities- the post of Deputy Registrars and
Practitioners v. 2018 dt Qualification and Assistant Registrars will be filed at
UOI 27-08- www.itatonline.org experience of Members the earliest.
of the ITAT
2019 Supreme Court of India has struck
down the rules framed under
21. All India TP (c) Supreme Court. 184 of the Finance Act, 2017 by
Federation of Tax No 51 of Rojer Mathew the Government of India. The
Practitioners v. 2018 v South India Court further directed the Central
UOI Bank (2019) 111 Government to reformulate the
Taxmann.com. 208 rules strictly in accordance and
(SC) in consonance with the various
judgments and principle laid
down by the Honourable Court
in this case as well as other earlier
judgments.
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towards
GOLDEN JUBILEE
195
All India FederationIssueRemark
of Tax Practitioners
196
Sr. W. P. Reported
No. No. (Bom) (HC)
22 All India WP. No. Petition was filed The writ petition was withdrawn
Federation of Tax 868 of questioning the in view of Judgement of Supreme
Practioners v.UOI 2020 dt constitutional validity Court in Madras Bar Association
9-8-2021 of the Tribunal, v UOI ( WP( C) No . 804 of 2020
Appellate Tribunal dt 27 -11-2020 ( 2020 ) 13 SCALE
and other Authorities 443.
(Qualification, Experience
and other Conditions of
Service of Members )
Rules 2002, framed by
the Central Government
under section 184 of the
Finance Act, 2017
23 All India D. No. Application for The Tribunals Reforms (
Federation of 6543 of Impleadment was filled Rationalisation and Conditions
Tax Practioners v 2021 dt before the Supreme of Service ) Ordinance , 2021
.UOI .8-3 2021 Court in the case of was struck down by the Supreme
Madras Bar Association Court in Madras Bar Association
v UOI 2020 SCC online v .UOI ( 20021 ) 128 Taxman.com
SC 962 for appointment 218 ( SC) . The petition became
of Members of the ITAT infructuous.
as per the direction of
the Supreme Court
PETITIONS FILED BY ASSOCIATION MEMBERS OF FEDERATION
Sr. W. P. Reported Issue Remark
No. No.
24 The Chamber 2762 of First PIL Petition filed by the Law is amended.
Association challenging the
of Income Tax 1992 constitutional validity of Income
Tribunal fees from 250 to 1500
Consultants v. UOI
25 Income Tax Appellate 2350 of Income Tax Review April Letter of Law Secretary to In the said matter the Law Secretary is
Tribunal Bar 1996 1997 pages 1 to 3 Vol. intervene in the judicial held liable for contempt proceedings.
Association v. UOI XXIII No. 1. function of Income Tax Tribunal held to be Court.
Appellate Tribunal is
(1999) 235 ITR 175(SC) challenged. The Hon’ble
ITAT vs. V. K. Agrawal Bombay High Court stayed
the order of law secretary.
Ajay Gandhi vs. B. Singh
(2004) 265 ITR 451 (SC) Guidelines prescribed for transfer of
Transfer Members.
P e t i t i o n AIFTP Journal Vol. 6 No.
Nos. 5 & 6 1, Jan., 2004
of 1997
26 All Kerala Chartered OP No. (2002) 258 ITR 679 Levy of Service Tax on Held constitutionally valid.
A c c o u n t a n t s 22920 of (Ker)(HC) Chartered Accountants
Association v. UOI 1998
27 Jodhpur Chartered (2002) 176 CTR Levy of Service Tax on Held constitutionally valid.
Accountants
Association Society v. 177(Raj) (HC) Chartered Accountants
UOI
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towards
GOLDEN JUBILEE
197
28 Chartered Accountants SPA Nos. (2001) 252 ITR 53 Levy of Service Tax on Held constitutionally valid.
Association v. UOI 469 & (Guj.)( HC) Chartered Accountants
7220 of
1999
All India Federation
of Tax Practitioners
198
29 ITAT Bar Association 624 of 99 Additional premises for the Interim order dated 28th June, 2000, the
v. UOI functioning of Court Rooms. Court directed the All India Radio to hand
over the possession of the premises to the
ITAT. SLP was filed before the Supreme
Court No. 15549/2000 order dt. 18-02 2002
SLP was dismissed in view of consensus
arrived between the learned counsel for
the parties. Status quo, regarding physical
possession of the premises. Matter is pending
before the Bombay High Court.
30 The Chamber of tax WP No. (2014) 271 CTR 155 Extension of the due date for CBDT was directed to look into the
Consultants, Mumbai 2492 of (Bom.)(HC) filing of return difficulties and take just and proper
v. UOI 2014 decision.
31 All Gujarat SCA Nos. (2014) 271 CTR 113 Extension of due date for Due date for filing the return was
Federation of Tax 12571 & (Guj.)(HC) filing of return. extended , strictures passed against CBDT
Consultants v. CBDT 12656 of for seeking to take advantages of its own
2014 wrong and disregarding genuine hardship
of tax payers
32 Sales Tax Tribunal WP No. www.itatonline.org Residential Accommodation Court directed the State Govt. provide
Bar Association v. 2013 of
State of Maharashtra 2013 to members of the Sales Tax the accommodation to members of the
Tribunal Maharashtra and Sales tax Tribunal and consider increase
Retirement age of Members of in retirement age of Members of the Sales
Sales Tax Tribunal Tax Tribunal.
33 The Chamber of Tax WP No. (2015) 378 ITR 188 Return of income-Extension CBDT was directed to forthwith issue an
Consultants v. UOI 2764 of (Bom.)(HC) of date order u/s 119 to extend due date for filing
2015 return of income to 31-10-2015
34 All Gujarat SCA No. (2015) 378 ITR 160 Return of income-Extension Strictures passed against CBDT for being
Federation of Tax 15075 of (Guj.)(HC) of due date lax and delaying issuing firms and then
Consultants v. CBDT 2015 taking adamant stand by not extending
due date of filing return of Income.
CBDT was directed to issue order u/s
119 to extend the due date for filing of
return to 31-10-2015
35 Chamber of Tax (2109) 416 ITR Action plan -Instructions Portion of Central Action plan
Consultants v 21/263 Taxman to subordinate prepared by CBDT which gives
.CBDT 551/ 177 DTR Authorities higher weightage for disposal of
284/ 308 CTR 464 appeal by quality order. i.e. Where
(Boom) (HC) order passed by Commissioner
(Appeals) is in favour of revenue
was set aside.
36 Ahmedabad (2019) 261 Taxman Return of Income –
Chartered
Accountants 4 ( Ker) (HC). Extension of date –
Association v.
UOI General direction for
extending due date for
filing returns would be
contrary to the scheme of
Act . Specific grievances
of assesses in Individual
cases could be dealt with
by CBDT on receipt of
the application. Court
also directed the CBDT
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199
to consider holding camp
sitting in Kerala for the
purpose of considering
the applications of
assesses .
All India Federation
of Tax Practitioners
200
37 All Gujarat (2021) 279 Taxman COVID 19 -Extension of Impossibility for tax practioners
Federation of Tax 382 (Guj.)(HC) time for filing return to complete audit work. CBDT
Consultants v. (2021) 279 Taxman was directed to take decision on
UOI 382 ( Guj) (HC) extension of date.
38 D e h r a d u n 2021)433 ITR Covid -19 Extension of Directions issued to Central
Chartered
Accountants 79/198 DTR dates for filing returns Board Of Direct Taxes to consider
Society v. UOI
57/ 319 CTR 57 and tax audit reports . representation.
(Uttarakhand) (HC)
39 All Gujarat (2021) 432 ITR Extension of Time Return of income time for filing
225/ 198 DTR 8/ audit report extended thrice .
Federation of Tax 319 CTR 33/ 278 Prayer for writ of mandamus to
Taxman 22 (Guj) extend time limit further was
Consultants v. (HC) rejected.
UOI
40 CVO Chartered (2021) 434 ITR Extension of time Power of CBDT is discretionary
& Cost 219/ 278 Taxman . CBDT was justified in denying
Accountants’ 307/ 198 DTR 85/ further extension
Association, 319 CTR 60 (Bom)
Mumbai v.UOI (HC)
41 Goods and (WPNO (L No 5172 Extension of filing return While dismissing the same amongst
Ser vices Tax of 2021 dt .26 -2 under GST other reasons the Court also
Practitioners 2021 - (Bombay ) stated that a professional body
Association of (HC) like GSTPAM was before them
Maharashtra and individual tax payer was not
v. State of expressing any difficulty in filing
Maharashtra the Annual Return within the
prescribed time or already extended
time. In other words, one of the
reasons for rejecting the petition
was that of the GSTPAM had no
“Locus Standi” to file Writ petition
in the Court for extension of the
prescribed date.
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List of Publications
One of the objects of the publications is to spread the knowledge. All the publications of the
Federation are in questions and answers format. So far the Federation has published 44 publications.
(1997-2021)
List of publications published by AIFTP is as under:–
Sr. Subject Authors Date, Place & Released By
No.
1. Many Facets of VDIS- 11 Professionals November, 1997
Questions and answers
2. Business Reorganisation 28 Professionals January, 1999
3. NRI - A legal companion S/Shri N. K. Bhat, Pravin P. 1999 at Mumbai by Hon'ble Mr.
Mashru & Paresh P. Shah Justice Y. K. Sabrawal, Chief
Justice, Bombay High Court
Edited by Dilip J. Thakkar & Dedicated to the War Heroes of
Dr. K. Shivaram
Kargil and the entire proceeds
were donated to defence Fund.
4. Overseas Indians – FEMA N. K. Bhat, P. P. Mashru & September/December 2000
Taxation Paresh P. Shah
Edited by Dilip J. Thakkar &
K. Shivaram
5. FAQs – Settlement of Chetan Karia & Reepal G. April, 2001
Direct Tax Liabilities Tralshawala
Edited by K. Shivaram
6. Overseas Investments – A Paresh P. Shah June, 2002
Practical Handbook Edited by Dilip J. Thakkar &
K. Shivaram
7. Business Restructuring 33 Professionals June, 2002
Strategies – A Handbook
8. Taxation of Firms, S/Shri Pradip Kapasi & 03-05-2003 at Bangalore
Partners, AOP/ BOI, Chandravijay Shah by Hon’ble Shri D. B.
Joint Ventures – FAQs Chandregowda, Minister for
Law & Parliament Affairs,
Government of Karnataka.
201
All India Federation
of Tax Practitioners
Sr. Subject Authors Date, Place & Released By
No.
9. Hand Book on FEMA – S/Shri Narsinha K. Bhat, 12-7-2003 at Chandigarh by
Taxation – FAQs Pravin P. Mashru & Paresh Hon’ble Mr. Justice Ashok
P. Shah Bhan, Supreme Court of India
and Hon’ble Mr. Justice B. K.
Roy, Chief Justice of Punjab and
Haryana High Court.
10. Exports – A Handbook 11 Professionals. 11-11-2003 at Mumbai by
Hon’ble Mr. Justice A. P. Shah,
Bombay High Court, Mumbai.
11. FAQs – Search, New S/ Shri N. M. Ranka, V. 11-11-2003 at Mumbai by
Assessment Procedure Ramachandran, Chetan A. Hon’ble Mr. Justice A. P. Shah,
for Search Cases and Karia, Reepal Tralshawala & Bombay High Court, Mumbai.
Settlement. C. D. Mehta
12. 101 FAQs – Sur vey – Shri M. V. Purushottama Rao 27-12-2003 at Kota by Hon’ble
Direct Taxes Mr. Justice Arijit Pasayat,
Supreme Court of India.
13. A Tribute to the Stalwarts 24 professionals. AIFTP Journal – August 2003
of the Tax Bar.(This Dedicated to Late Shri S.P.Mehta
was independence Day , Late Shri R.J. Kolah , Late Shri
Special issue which was N.A. Palkhivala – Federation
dedicated to the memory Salutes the three Stalwarts of Tax
of late Shri Shailesh Bar.
Kapadia and sponsored
by Shailesh Kapadia
Memorial Trust.)
14. 140 FAQs & Answers on S/ Shri Anant Pai, B. V. 24-4-2004 at Ahmedabad by
HUF – Taxation Jhaveri, N. M. Ranka, Pravin Hon’ble Mr. Kirit Raval, Solicitor
Veera & Vipul Joshi General of India & Hon’ble Mr.
R. P. Garg, Vice President, ITAT.
15. India – A Global 15 Professionals. Dedicated to Late Shri Sanat .P.
Business Destination Mehta
17-5-2004 at London by Shri
Peter Williamson, President, Law
Society of England and Wales,
London.
202
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Sr. Subject Authors Date, Place & Released By
No.
16. Hand Book on Advance 11 professionals. 5-8-2004 at Mumbai by Hon’ble
Rulings Mr. Justice S. S. M. Quadri,
Supreme Court of India (Retd.),
Chairman, AAR
17. A Fine Balance: Law and S/Shri N. M. Ranka, K. 25-9-2004 at Hyderabad by
Procedure before Income Shivaram, Subhash Shetty Hon’ble Chief Justice Shri
Tax Appellate Tribunal – & Mrs. Arati Vissanji, The Devinder Gupta, Andhra Pradesh
165 FAQs. publication is assisted by S/ High Court.
Shri K. Gopal, Pramod Kumar
Parida &. Premchandra Dedicated to Late Shri N.A.
Palkhivala
Tripathi.
18. Tax Professionals’ Manual 8 professionals Dedicated to Late Shri S.P.
Mehta Advocate - A professional
Par Excellence
19. Cash Credit Unexplained Shri P. V. S. S. Prasad 10-9-2005 at Allahabad by
Investments – Gifts Hon’ble Mr. Justice Arijit Pasayat,
Supreme Court of India.
20. Wills and Bequests Shri N. M. Ranka, Shri K. H. 23-12-2005 at Chennai by
Strategies - 110 Questions Kaji, Shri Bharat R. Damodar, Hon’ble Mr. Justice A. P. Shah,
& Answers with 6 and Shri Pradip Kapasi. Chief Justice, Madras High
specimens Court.
21. Interpretation and Taxing This publication is compiled 23-12-2005 at Chennai by
Statute- An Overview by a Research Team of Hon’ble Chief Justice Mr. A. P.
eminent professionals Shah, Madras High Court.
Dedicated to Late Shri R.J.
Kolah, Advocate Supreme Court
of India
22. Co-operative Housing Bharat Shemlani, C. B. 11-11-2006 at Mumbai by Shri B.
Societies – Tax and Non- Thakar, Dinesh Nair, Kirit C. Joshi, Past President, AIFTP
tax Aspects Damania, M. R. Deshpande,
Narayan Varma, Parind Mehta
and Tushar Doctor
23. 129 FAQs on Survey – Shri M. V. Purushottama 8-12-2006 at Visakhapatnam by
Direct Taxes Rao Edited by S/Shri N. M. Shri C. V. S. Murthy, President,
Ranka, Dr. K. Shivaram, S. R. Visakha Tax Bar Association.
Wadhwa and Kishor B. Karia
203
All India Federation
of Tax Practitioners
Sr. Subject Authors Date, Place & Released By
No.
24. India-USA – Business This publication is compiled May, 2007 at Washington DC
and Legal Partnership – by a Research Team of
Strategies eminent professionals
25. A Handbook on FEMA – S/Shri Pravin P. Mashru and 7-3-2009 at Varanasi by Hon’ble
Taxation – FAQs Paresh P. Shah Mr. Justice Markandey Katju,
Judge, Supreme Court of India
Edited by S/Shri Dilip J. and Hon’ble Mr. Justice H. L.
Thakkar and Dr. K. Shivaram Gokhale, Chief Justice, Madras
High Court.
Dedicated to the loving memories
of late Shri N. K. Bhat,
Chartered Accountant.
26. HUF – 152 Frequently S/Shri Anant Pai, B. V. 29-8-2009 at Jamshedpur by
Asked Questions and Jhaveri, Pravin Veera and Hon’ble Mrs. Justice Gyan Sudha
Answers Vipul B. Joshi Misra, Chief Justice, Jharkhand
High Court and Hon’ble Mr.
Edited by S/Shri N. M. Justice S. B. Sinha, Supreme
Ranka, Dr. K. Shivaram and Court of India (Retd.)
Pradip Kapasi
27. Media & Entertainment This publication is compiled 19-12-2009 at Jaipur by Hon’ble
Industry by a Research Team of Mr. Justice Dalveer Bhandari,
eminent professionals Hon’ble Mr. Justice G. S.
Singhvi, Judges, Supreme Court
of India and Hon’ble Mr. Justice
Jagdish Bhalla, Chief Justice,
Rajasthan High Court.
28. 151 FAQs on Survey Shri M. V. Purushottama 3-7-2010 at Hyderabad by
Rao Edited by S/Shri N. M. Hon’ble Mr. Justice Anil R. Dave,
Ranka, Dr. K. Shivaram, S. R. Judge, Supreme Court of India
Wadhwa and Kishor B. Karia
29. Wills and Bequests – S/Shri N. M. Ranka, K. H. 8-1-2011 at Ahmedabad by
Strategies - 151 Questions Kaji, Bharat R. Damodar, Hon’ble Mr. Justice Anil R. Dave,
& Answers with 6 Pradip Kapasi and Dr. K. Judge, Supreme Court of India
Specimens Shivaram Dedicated to Shri Nani A.
Palkhivala
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30. HUF – 155 Frequently S/Shri Anant Pai, B. V. 10-12-2011 at Ranchi by Hon’ble
Asked Questions and Jhaveri, N. M. Ranka, Pravin Mr. Justice Deepak Verma, Judge,
Answers Veera and Vipul B. Joshi Supreme Court of India.
Edited by S/Shri N. M. Dedicated to Late Shri N. C.
Ranka, V. H. Patil, Dr. K. Mehata Chartered Accountant,
Shivaram and Pradip Kapasi Past National President of AIFTP.
31. Digest of Case Laws Research Team of AIFTP 12-9-2012 at Mumbai by Hon’ble
Direct Taxes including Journal Committee and ITAT Mr. D. Manmohan, Vice
Allied Laws – Tax President, ITAT (Mumbai Zone)
Companion (2003-2011) Edited by Dr. K. Shivaram
and Mr. Pradip Kapasi In commemorating the Digest to
mark the 150th Anniversary of
the Bombay High Court .
32. International Taxation Research Team 15-12-2012 at Udaipur by
– Important Aspects & Hon’ble Mr. Justice Swatanter
Issues Kumar, Judge, Supreme Court
of India.
Dedicated to Late Shri V.
Ramachandran, Sr. Advocate,
Past National President of AIFTP
33. Basic questions and S/Shri Sujeet S. Karkala, 20-12-2014 at Jaipur by Hon’ble
answers on Foreign Rahul K. Hakhani, Rahul R. Mr. Justice R. K. Agarwal, Judge,
Exchange Management Sarda and Dilli R. Bhatta Supreme Court of India
Act – Non-Resident
Taxation – Limited Edited by S/Shri Dilip J.
Liability Partnership – Thakkar & Dr. K. Shivaram
Allied Laws – Report
of Foreign Bank and
Financial Accounts
34. 212 Frequently Asked Shri M. V. Purushottama Rao 26-12-2015 at Hyderabad by
Questions on Survey – Dr. K. Lakshaman, Member of
Edited by S/Shri N. M. Legislative Assembly, Hyderabad
Direct Taxes Ranka, Senior Advocate Dr.
K. Shivaram Senior Advocate
and S. R. Wadhwa, Advocate
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of Tax Practitioners
Sr. Subject Authors Date, Place & Released By
No.
35. Limited Liability Shri Vijay N. Kewalramani 11-11-2016 at Pune by Hon’ble
Partnership – Simplified Mr. Ashwini Kumar Deore,
through Frequently Asked Editor by Shri Vipul B. Joshi President, Maharashtra Sales Tax
Questions Tribunal, Mumbai and Hon’ble
Mrs. Sushma Chowla, Judicial
Member, Income Tax Appellate
Tribunal, Pune
36. Levy of Penalty u/s. Shri Upendra J. Bhatt 11-11-2016 at Pune by Hon’ble
271(1)(c) – Some Mr. Ashwini Kumar Deore,
Important Issues President, Maharashtra Sales Tax
Tribunal, Mumbai and Hon’ble
Mrs. Sushma Chowla, Judicial
Member, Income Tax Appellate
Tribunal, Pune
37. Interpretation of Taxing Research Team 25 Advocates 2-12-2016 at Delhi by Hon'ble
Statutes – Frequently & Editorial Team of 10 Hon’ble Justice Mr. A.K. Sikhri,
Asked Questions. Senior Advocates Judge Supreme Court of India.
Dedicated to Hon'ble Mr. Justice
S. H. Kapadia, Former Chief
Justice of India
38. Income Tax Appellate Research Team of 12 2-12-2017 at Jabalpur by Hon’ble
Tribunal – A Fine professionals and Editorial Mr Justice Dipak Misra, Chief
Balance – Law, Board of 7 professionals Justice of India
Practice, Procedure and Dedicated to Padmavibhusan
Conventions – Frequently Late Dr. N. A. Palkhivala, Senior
Asked Questions Advocate
39. Handbook on FEMA – Shri Paresh P. Shah, CA. 6-10-2018 at Thane by Hon’ble
TAXATION – Frequently Mr. Justice A. S. Oka, Judge,
Edited by S/Shri Dilip J. Bombay High Court
Asked Questions Thakkar CA. and Dr. K.
Shivaram, Senior Advocate.
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No.
40. 311 Frequently asked Shri M. V. Purushottama Rao 22-12-2018 at Guwahati By
Questions on Survey – Hon'ble Mr. Justice Deepak
Edited by S/Shri N. M. Gupta, Judge, Supreme Court
Direct Taxes Ranka, Senior Advocate Dr. of India.
K. Shivaram Senior Advocate
and S. R. Wadhwa Advocate Dedicated to Late Justice Dr. B.P.
Saraf Former Chief Justice of
Jammu and Kashmir High Court
41. GAAR- General Anti- Authors: S/Shri Ajay Vora, 14-12-2019 at Mumbai By
Avoidance Rules Senior Advocate, CA. Anish Hon’ble Mr. Justice Ujjal
Thacker, CA. PVSS Prasad, Bhuyan, Judge Bombay High
Samir N. Divatia, Advocate, Court.
CA. Sanjay R. Parikh,
Manish J. Shah, Advocate, Dedicated to Past National
V. P. Gupta, Advocate, V. S. Presidents Late Dr. N. M. Ranka,
Jayakumar, Advocate, CA. Senior Advocate and Late Shri S.
Kishor Phadke, CA. Siddharth K. Poddar, Advocate.
Banvat, CA. Vivek Newatia,
Neelam C. Jadhav, Advocate
Editorial: Dr. K. Shivaram,
Senior Advocate and CA.
Pradip Kapasi
42. Vivad Se Vishwas Act, Authors: Shri Vipul B. Joshi 22-04-2020 at Virtual Platform
2020 (E-Publication only) and Miss Dinkle Hariya, (Webinar) by Hon’ble Shri Justice
Advocates. P. P. Bhatt, President, ITAT.
43. 151 Landmark Judgement Research Team of 26 02-10-2020 at Virtual Platform
of the Honorable professionals and Editorial (National Tax Conference) By
Supreme Court (Direct Team of 13 professionals The E-publication was released
Taxes, Indirect Taxes and by Hon’ble Mr. Justice Rajesh
Allied Laws) (Hard copy Bindal, Judge, Jammu and
and E-publication both) – Kashmir High Court alongwith
Free to all members. Hon’ble Mr. Justice, Ujjal
Bhuyan, Judge, Bombay High
Court, Hon’ble Dr. Justice Anita
Sumanth, Judge, Madras High
Court, Hon’ble Mr. Justice
Kalyan Rai Surana, Judge,
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of Tax Practitioners
Sr. Subject Authors Date, Place & Released By
No.
Guahati High Court, Hon’ble
Mr. Justice Piyush Agrawal,
Judge, Allahabad High Court
and Hon’ble Mr. Justice Soumitra
Saikia, Judge, Guahati High
Court.
This is a unique publication
which is dedicated to the fond
memory of Honourable Justice
Late Dr. B. P. Saraf, Former
Chief Justice, Jammu and
Kashmir High Court.
44. Reassessment Law, Shri Ajay R. Singh, Advocate 05-12-2020 at Virtual Platform
Procedure & Practice by Her Excellency Dr. Tamilisai
(Practical Guide) (Hard Soundararajan, Hon’ble
copy and E-publication Governor of Telangana and
both) – Free to all Edited by Dr. K. Shivaram, Hon'ble Mr. Justice Vineet Saran,
Senior Advocate
members. Judge, Supreme Court of India.
This is a unique publication
which is dedicated to the fond
memory of Honourable Justice
Late Dr. B. P. Saraf, Former
Chief Justice, Jammu and
Kashmir High Court.
mm
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Statistics
WEBSITE
October, 1999, Federation launched its own website – www.lexsite.com/aiftp.
April, 2000, website was changed to www.aiftp.org.in
August, 2002 website was changed to www.aiftponline.org
March, 2018 website ws updated & made user friendly
MEMBERS’ DIRECTORY
First edition of Members Directory was released on 1st July, 1991 incorporating members as on
January, 1991 giving details of more than 1230 members from all over the country.
Second edition of Members Directory was published in the year 1999.
Third edition of Members Directory alongwith CD was released in December, 2005 which was
dedicated to Shri Sukumar Bhattacharya, Past President, AIFTP (1997-1999). The directory contained
details of 3606 members from 26 States and 4 Union Territories.
Fourth edition was released in December 2018. The same was sponsored jointly by Taxman
Publications and Shree Cement. The directory contained details of around 7500 members from
28 States and 4 Union Territories.
CONSTITUTION
First draft of constitution was adopted on 11th November, 1976.
Constitution was adopted at SGM held at Coimbatore on 6th January, 1995.
Constitution was amended and adopted at SGM held on 20th December, 1996 held at Calcutta.
Constitution was amended and adopted at EGM held on 22nd April, 2001 at Hyderabad.
Constitution was amended and adopted at AGM held on 1st October, 2005 at Mumbai.
Constitution was amended and adopted at EGM held on 25th December, 2013 at Mumbai.
Constitution was amended and adopted at EGM held on 24th December, 2016 at Hyderabad.
Constitution was amended and adopted at EGM held on 06th October, 2018 at Thane.
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CORE GROUP DIRECTORY: ASSOCIATION MEMBER FEE:
Year No. of Members Association membership fee is same as Individual
2000-02 204 Life Members
2003-05 231
2006 & 2007 238 JOURNAL SUBSCRIPTION:
2008 & 2009 239
2010 & 2011 293 Upto December, Rs. 2500/- (Life membership
2012 & 2013 279 (with Photographs)
2014 & 2015 284 (with Photographs) 2003 including life time Journal)
2016 290 (with Photographs)
2017 296 (with Photographs) April, 2004 Rs. 300/- per year
2018 318 (with Photographs) Rs. 450/- per year
2019 276 (colour) Members Rs. 50/- per copy
2020 287 (e-copy) Non-Members
2021 374 (Colour with new Single Copy
size)
April, 2008 Rs. 400/- per year
MEMBERSHIP FEES: Member Rs. 1000/- for three years
Rs. 600/- per year
1976 Non-Member Rs. 1500/- for three years
Rs. 50/- per copy
Single Copy
Entrance Fee Rs. 10/- April, 2011 Rs. 600/- per year
Ordinary Member Fee Rs. 25/- Member Rs. 1500/- for three years
Life Membership Fee Rs. 100/- Rs. 800/- per year
Non-Member Rs. 2000/- for three years
1991 Rs. 50/- per copy
Single Copy
Admission Fee Rs. 100/-
Ordinary Member Fee Rs. 100/- April, 2014
Life Membership Fee Rs. 1000/- Member
1992 Non-Member Rs. 800/- per year
Rs. 2100/- for three years
Entrance Fee Rs. 10/- Single Copy Rs. 1000/- per year
Rs. 3000/- for three years
Annual Membership Fee Rs. 51/- Rs. 80/- per copy
Life Membership Fee Rs. 1001/-
1994
Life Membership Fee Rs. 1500/- April, 2019
Member
1-5-2001 Rs. 1000/- per year
Non-Member Rs. 2600/- for three years
Life Membership Fee Rs. 2500/- Rs. 1400/- per year
Single Copy Rs. 3750/- for three years
15-7-2021 Rs. 5000/- Rs. 80/- per copy
Life Membership Fee
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Accolades and Encomiums – AIFTP
It is heartening to learn that the All India Federation of Tax Practitioners, founded in 1976, continues
even after twenty years to render the much-needed public service in the field of direct taxes and
indirect taxes.
It is the persistent efforts of professional bodies like this Federation over the years, which have
resulted in bringing about some sense of sanity in our tax laws and tax administration. The
maddening instability which was the hallmark of our tax system has been relegated to the past.
The quarterly Bulletin brought out by the Federation is a most useful, informative and educative
publication not only for the professionals but also for the students who have chosen this particular
field of study.
I wish the All India Federation of Tax Practitioners greater success and continued public services in
the years that lie ahead.
May 16, 1997 Nani A. Palkhivala
(From Seminar on Taxation 1997 - Mumbai)
A tax lawyer plays a very important role in the society and therefore it is necessary that he should
conduct himself in a manner consistent with the good reputation of the profession. I am sure at the
Convention this aspect would be highlighted.
A. S. Anand
November 16, 1999 Chief Justice of India
(From 11th National Convention 1999 – New Delhi)
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There is widespread agreement in our country that the tax system in India has to be modernized to
make it more effective instrument for mobilising resources for development and also for making it
more friendly to the taxpayers. There is need for a relook at the policies and structures of taxation is
well as the function of tax administration so as to minimise the scope for corruption and harassment
of honest taxpayers. I sincerely hope that your convention will consider these issues in depth and
evolve suitable recommendations for the administration of both Direct & Indirect Taxes.
October 30, 2002 Manmohan Singh
Leader of Opposition (Rajya Sabha)
(From 12th National Convention 2002 – Mumbai)
In the last 26 years, the Federation has achieved many of its cherished objects enshrined in the
Constitution of the Federation. The holding of Seminars and Conventions have contributed, not
only to the rationalization of the tax system in our country, but it has also contributed to the
economic development of India on account of various suggestions and recommendations made to the
Government from time to time. It is gratifying to note that every year the Federation forwards its pre-
budget Memorandum to the Government of India and a good number of suggestions recommended
by the Federation have been accepted. Moreover, the Federation publishes a monthly Journal which
provides a good feed-back of latest reported and unreported decisions of the Supreme Court, High
Courts and Income Tax Appellate Tribunal and on the subjects like Income Tax, Sales Tax, Central
Excise, Customs and Company Law.
November 25, 2002 Justice S. H. Kapadia
Judge, High Court
(From 12th National Convention 2002 – Mumbai)
The role of the tax professionals, who are operating the system, has, in the recent years, become more
pivotal in the context of fast changing economic scenario. They are required to be knowledgeable with
requisite expertise in the chosen fields. They are expected to know not only to protect the interest
of the clients but also to see that there is no tax evasion which would be against the interest of the
society.
June 30, 2008 Anil R. Dave
Chief Justice, High Court of Andhra Pradesh
(National Tax Conference 2008 – Hyderabad)
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India has become a busy centre of outsourcing resorted to by foreign companies. E-Commerce and
Information Technology have become so effective that territorial barriers are easily overcome. Large
scale of exchange of technology has changed the face of commerce and economy. Commercial
transactions transcending boundaries of nations have given rise to many challenges before governing
authorities and legal circles.
In this backdrop, it is quite a welcome step to deliberate and discuss issues relating to trade,
commerce and tax. 'Vision without action is a dream. Action without vision is simply passing the
time. Action with vision is making a positive difference.', said Joel Barker. I am sure India Vision
2020 will prove to be an endeavour which will make positive difference to trade, commerce and
taxation fields in the days to come.
November 9, 2009 Swatanter Kumar
Chief Justice, High Court, Bombay
(From AOTCA 2009 – Mumbai)
Tax, toll and octroi duty are the varied forms of income and sources for the Administration.
Development and welfare works can be planned perfectly if the outcome from recovery of taxes is
encouraging. The Tax structure on the theme of socio, economic growth and prepared with diligently
yields for catering the overall progress to the people and the stake holders. Proper emphasis, to
educate the taxpayers about payment practice, compliance etc. will create stress free psychology for
tax payers and tax practitioners also.
December 31, 2010 Narendra Modi
Chief Minister, Gujarat
(From National Convention on Taxation 2010 – Ahmedabad)
AIFTP has been long working for the cause of better dialogue between all parties involved in tax
administration viz., the practitioners, the tax administration itself and the tax payers to bring about a
milieu in which emerging issues are addressed, mindful of the challenges that they pose. Globalisation
being a factor which is bringing about greater integration of world economies, it is laudable that a
National Conference on the very topic is being organised by them.
March 1, 2012 Justice T. S. Thakur
Judge, Supreme Court of India
(From National Tax Conference 2012 – Guwahati)
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All India Federation
of Tax Practitioners
I am glad that All India Federation of Tax Practitioners is organising its 17th National Convention
at Mumbai.
One of the aims of the Federation in organising the Convention is to update its members on all
aspects of Direct and Indirect Taxation and to cultivate the strong bond of fraternity amongst
members and professionals. The Federation is considered a national integration of tax professionals
of India. It has great potential and ability to grow as a global association.
December 18, 2013 Mohit S. Shah
Chief Justice, High Court, Bombay
(From 17th National Convention 2013 – Mumbai)
Enjoying a membership of around 5500 advocates, chartered accountants and tax practitioners from
all over the country, the Federation has definitely become a common platform for learning and
sharing experience and knowledge of all those concerned with practice of taxation laws.
November 13, 2013 Justice P. Sathasivam
(From National Tax Conference 2013 – Rishikesh) Chief Justice of India
India's phenomenal economic growth has opened promising and challenging career opportunities
in the field of Tax Consultancy. In the changing global scenario, Tax Consultants need to regularly
update their skills and align them with the best practices of the profession so that they may
continue to support the sustained economic growth of our country and help Indian businesses to
be competitive.
December 10, 2014 Vasundhara Raje
(From National Tax Conference 2014 – Jaipur) Chief Minister, Rajasthan
We also remember earlier commitment that the Union Ministry of Law and Justice and AIFTP would
work together for greater national service.
December 18, 2015 D. V. Sadananda Gowda
(From 18th National Convention 2015 – Hyderabad) Minister, Law and Justice, Government of India
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A duty is cast upon the tax professionals to advise the Government on loopholes in the statutes so
that they can be plugged in time. Tax payer, Tax professional and Tax collector are part of the same
society and all the three must work for improving tax revenues, so that more monies could be spent
for betterment of the society.
December 16, 2015 Nara Chandra Babu Naidu
Chief Minister, Andhra Pradesh
(From 18th National Convention 2015 – Hyderabad)
In this dynamic society of ours, where tax laws are amended from time to time, it is absolutely
necessary for all tax practitioners to update their knowledge by sharing their experiences with each
other and the Federation, being aware of the said fact, is regularly holding its National Conventions
at different places so that members of the Federation do not lag behind in the field of law.
December 17, 2015 Anil R. Dave
(From 18th National Convention 2015 – Hyderabad) Judge, Supreme Court of India
It is nice to see the Bar, making an effort to groom the future generation, the students. Such an
exercise shall provide an excellent learning platform for the students. The responsibility of shaping
the future of the profession does lie on us, the present members. The Federation and the ITAT Bar
Association have taken a note of this responsibility.
December 2, 2004 R. C. Lahoti
Chief Justice of India
(1st Nani Palkhivala Memorial National Tax Moot Court Competition, 2004 – Mumbai)
The National Tax Moot Court would be a fitting tribute to the memory of late Shri Nani Palkhivala,
whose contribution to tax jurisprudence is immeasurable. The National Tax Moot Court will
encourage the participants to take keener interest in tax jurisprudence and help in improving the
standard of the Tax Bar.
November 29, 2004 Justice B. N. Srikrishna
Judge, Supreme Court of India
(1st Nani Palkhivala Memorial National Tax Moot Court Competition, 2004 – Mumbai)
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All India Federation
of Tax Practitioners
The present moot court competition is the only one in India which deals exclusively with the area
of taxation. In recent years, intricate legal questions relating to taxation have been routinely raised
on account of the growing volumes of domestic business and foreign investment in India. It is only
fitting that this competition has been named after Nani Palkhivala, one of India’s foremost legal
luminaries, a person whose expertise in the domain of Income Tax will benefit several generations.
It is also heartening to note that the members of the Income Tax Appellate Tribunal (ITAT) Bar
Association are actively helping the students in organizing this competition. Competitions such as
these can encourage law students to develop expertise for subsequent careers as tax practitioners.
August 26, 2008 K. G. Balakrishnan
Chief Justice of India
(5th Nani Palkhivala Memorial National Tax Moot Court Competition, 2008 – Mumbai)
One of the objects of the Nani Palkhivala Memorial National Tax Moot Court Competition is
to bring awareness amongst law students about the values and ethics practiced by Late Mr. Nani
Palkhivala before the ITAT and Courts. I hope the students will follow these values and ethics
in letter and spirit. Over and above, this is an educational programme for overall development of
students.
October 3, 2012 Mohit S. Shah
Chief Justice, High Court of Bombay
(9th Nani Palkhivala Memorial National Tax Moot Court Competition, 2012 – Mumbai)
“Preparation for the legal profession includes various experiences and moot courts are just one of
them, where critical analysis of a hypothetical situation involves careful reading and comprehension
of judicial opinions, statutes, documents and other written material that help in stimulating the
minds and provides diversity which ultimately benefits the students. There are exchange of ideas and
different points of view that others bring to the table.
LEGAL EDUCATION in India has never been as good and attractive as it is today.”
September 11, 2006 Justice V. C. Daga
Bombay High Court
(3rd Nani Palkhivala Memorial National Tax Moot Court Competition, 2006 – Mumbai)
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The erudite Nani A. Palkhivala was a noted authority in taxation law, an eminent jurist and most of
all, a noble human being.
July 25, 2007 K. G. Balakrishnan
Chief Justice of India
(4th Nani Palkhivala Memorial National Tax Moot Court Competition, 2007 – Mumbai)
There is a tendency in us Indians to virtually deify the persons who have attained a public image. It
then becomes easy to distance ourselves from what appears to be unachievable. Of course Nani A.
Palkhivala was brilliant, but his legal achievements were to a large extent attributable to the relentless
hard work that he put into the preparation of a case. I am told that as junior, when he was not
involved with any work he spent hours in the Judges’ Library, hours that most other juniors would
spend in whiling away their time drinking tea in the Advocates library.
The other quality which he had is equally emulatable, he kept his mind open to absorb ideas which
broadened his perspective and understanding of the law.
Finally and above all Nani A. Palkhivala stood for principles. Perhaps, there have been and will in
future be equally brilliant lawyers, but his rare combination of principle with the success he enjoyed
is perhaps what people honour him for the most.
September 8, 2005 Ruma Pal
Judge, Supreme Court of India
(2nd Nani Palkhivala Memorial National Tax Moot Court Competition, 2005 – Mumbai)
The contribution of Shri N. A. Palkhivala in the field of tax laws and the immense service rendered
by him to the nation will always be remembered.
October 4, 2011 Salman Khurshid
Minister of Law & Justice
(8th Nani Palkhivala Memorial National Tax Moot Court Competition, 2011 – Mumbai)
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Code of Ethics
STANDARDS OF PROFESSIONAL CONDUCT AND
ETIQUETTE FOR MEMBERS OF THE AIFTP
Preamble
A member shall, at all times, comport himself in a manner befitting his status as a privileged member
of his profession and a gentleman, bearing in mind that what may be lawful and moral for a person
who is not a member of the Bar, or for a member of the Bar in his non-professional capacity may
still be improper for an member. He shall at all times in his dealings with the Court, tax officers,
Departmental Representatives and clients act honourably and never in a manner which shows lack
of honesty or probity. Without prejudice to the generality of the foregoing obligation, a member
shall fearlessly uphold the interests of his client and in his conduct conform to the rules hereinafter
mentioned both in letter and in spirit. The rules hereinafter contain canons of conduct and etiquette
adopted as general guides, yet the specific thereof shall not be construed, as a denial of the existence
of others equally important imperative though not specifically mentioned.
Section 1 – Duty to the Court
A member shall always conduct himself honourably and while pleading a case before a Court act
with dignity and self-respect. He shall not be servile and whenever there is proper ground for serious
complaint against a judicial officer, it shall be his duty and right to submit his grievance to proper
authorities.
A member shall maintain toward the Court a respectfully attitude, bearing in mind that the dignity
of the judicial office is essential for the survival of a free community and the rendering of justice
fearlessly.
A member shall not influence the decision of a Court by any illegal or improper means. Private
communications with the Court relating to heard/pending matters are forbidden.
A member shall use his best efforts to restrain and prevent his client from resorting to unfair practice
or from doing anything in relation to the Court opposing counsel or the Revenue which the member
himself ought not to do. A member shall refuse to represent the client who indulges in such improper
conduct.
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A member shall appear in Court only in the prescribed dress and his appearance shall always be
presentable. The member shall ensure compliance with this requirement with the authorised person
representing him when seeking adjournment.
A member shall not enter appearance, act, plead or practice in any way before a Court if any member
thereof or the presiding authority is related to him as spouse, brother or sister or as lineal ascendent
or descendent of such member or of the three specified relatives.
Section II – Duty to the Client
A member is bound to accept any brief in the Courts or Tribunals or before any other authority in or
before which he professes to practice at a fee consistent with his standing at the Bar and the nature
of the case. Special circumstances may justify his refusal to accept a particular case.
A member shall not ordinarily withdraw from engagements once accepted, without sufficient cause
and unless reasonable and sufficient notice is given to the client. Upon his withdrawal from a case he
shall, in the event fees have been accepted in advance, refund such part of the fees, if any, collected
in advance, as has not been earned.
A member should not accept a brief or appear in a case in which he has reason to believe that he will
be a witness, and if being engaged in a case, it becomes apparent that he is a witness on a material
question of fact, he should not continue to appear as an member if he can withdraw from the case
without jeopardising his client’s interest.
It shall be the duty of a member fearlessly to uphold the interest of his client by all far and
honourables means without regard to any unpleasant consequences to himself or any other regardless
of his personal opinion, bearing in mind that his loyalty is to the law which requires that no man
should be made liable to pay tax levied on him without the authority of law.
A member shall not at any time be a party to fomenting of litigation.
A member shall not stipulate for a free contingent on the result of litigation or agree to share the
proceeds thereof.
A member shall not do any thing whereby he abuses or takes advantage of the confidence reposed
in him by his client.
A member who has at any time advised in connection with a matter or transaction or appeared in
a matter shall not advise or appear for any other person who has an interest adverse to that of the
person he has advised or acted for.
A member who is an advocate shall not directly or indirectly, commit a breach of the obligations
imposed on him under Section 126 of the Indian Evidence Act.
219
All India Federation
of Tax Practitioners
A member should keep accounts of the client’s money entrusted to him, and the accounts should
show the amounts received from the clients or on his behalf, the expenses incurred for him and the
debits made on accounts of fees with respective dates and all other necessary particulars and after the
conclusion of the proceedings should promptly refund to the client the balance, if any, due to him.
Section III – Duty to opponent
A member shall be fair towards the Departmental Representatives.
A member shall not knowingly enter appearance in any case in which there is already a vakalatnama
or memo of appearance filed by a member engaged for a party except with his consent.
A member whose consent is so sought shall not unreasonably withhold the same, where the client
desires a change of the representative. He should also hand over to the client, the client’s papers in
his possession.
Section V – General
A member shall not solicit work or advertise either directly of indirectly.
A member shall not offer private hospitality or favours of any kind to the Court except where they
are his family members, close relatives and personal close friends of long standing. In such a case the
member shall not appear before the Court. Inviting such persons to functions where a large number
of guests are present is not prohibited. A gift may be made on the occasion of weddings or other
similar functions to which a member is invited. The value of the gift should, however, be reasonable.
Note : For the purpose of these rules :
‘Court’ shall mean a Court, Tribunal or any other judicial authority.
‘His’ will include her.
mm
220
l'�£\RCHING
towards
GOLDEN JUBILEE
Glimpses from Events
All India Conference on Taxation held on 11-11-1976 at Mumbai
Inauguration of Aiftp & Adoption of Its Constitution – From L to R Shri N. H. Thakkar, Shri P. U.
Thakore, K. R. Iyer Shri N. A. Palkhiwala, Shri B. C. Joshi, Hon’ble the then Chief of India Shri J. C. Shah,
Shri Ramrao Adhik the then Advocate General of Maharashtra, Shri H. S. Khurana, Shri D. G. Vanjara &
Shri S. K. Parekh.
First National Convention held on 26th to 28th January 1978 at Nagpur
Justice P. N. Bhagwati
delivering inaugural
address. Seated from
left to right G. D. Bagri,
Atalbahadur Singh, Mayor
Nagpur, N. C. Mehta,
Founder President, B. C.
Joshi, Dy. President, P.
U. Thakore and S. S. Sen
Vice President.
Technical Session
Advocate K. H. Kaji,
chairing technical session.
Seated Shri P. U. Thakore,
P. C. Joshi, G. D.
Bagri, N. C. Mehta and
S. S. Sen
Shri L. M. Mahurkar from Treasury Bench of Mock Shri N. K. P. Salve leader of the opposition addressing the
Parliament addressing it. parliament.
221
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