Marching towards Golden Jubilee

All India Federation
of Tax Practitioners

I had to award additional award on Mrs. Nikita Badheka an eminent

satisfaction of legitimate claim. Advocate on indirect taxes has organised

To teach us ‘Spirituality & Taxation’ National Tax Conferences at Mumbai

and is one of the finest lady, highly

Northern Zone under the leadership knowledgeable and dependable. She has

of Shri H. C. Bhatia, organised Tax vast experience. She was awarded ‘Ranka

Conference at Permarth Niketan, Best Chairman Award’ in 2000. Later

Rishikesh (U.P.) under the flagship of her brother Shri Vipul Joshi, Advocate

Swami Chidanandji. It was inaugurated was also awarded same award.

by two Supreme Court Judges and Judges Late Shri S. G. Desai, Sales Tax
of Uttarakhand, Punjab & Haryana and Practitioner of Pune, was a dedicated
Rajasthan graced. Swamiji and Shri P. S. soldier of the Federation. In the first
Sarin spoke on ‘Spirituality in Taxation’. tax conference organised by him, we
Ganga Aarti was the best. Swamiji was were hosted dinner at his residence. In
available openly to the participants. 2002 he organised Two Day Conference
Cultural evening and all arrangements on Direct and Indirect Taxes, which
were superb. It was a great delight to was inaugurated by Shri S. E. Dastur,
participate. Northern Zone was activated Senior Advocate, Mumbai. S/Shri B. C.
and Delhi made stronger. Shri Bhatiaji Joshi, V. Ramachandran, P. N. Shah later
deserves to be reactivated. President of the Institute, chaired the

Shri S. K. Poddar, Advocate, the then sessions. Shri Sunil H. Talati, who later
Deputy President organised National became President of the Institute was
Convention at Ranchi, his home town faculty along with Shri C. V. Khandelwal
and capital of Jharkhand on a grand as trustee. Subsequently also National
scale, where Rajasthani hospitality Tax Conferences have been organised at
was noticed. Cultural programme was Pune.

organised followed by sumptuous dinner. Hyderabad has galaxy of advocates and

Dr. Ashok Saraf, Senior Advocate and chartered accountants, who are always
Advocate General organized National ready to organise Tax Conferences and
Conventions. Sarvashri J. V. Rao, K. H.
Tax Conference at Guwahati on a grand
Rao, Hemendra V. Shah, etc. have always

gracious and glorious scale with a large taken keen interest. Shri Hemendra

number of Supreme Court & High V. Shah is known for hospitality. In

Court Judges. Dr. Saraf is a big name in every conference he hosted dinner to

East. He is organizing “Dr. B. P. Saraf the National Executive at his residence.

National Moot Court Competitions” Hon’ble Mr. Justice Anil R. Dave while

annually at Kolkata and would be most as Chief Justice of Andhra Pradesh
befitting as President on rotational turn High Court and later as puisne judge
of Eastern Zone. of the Supreme Court attended such

22

dinners. It was always a delight to be l'�£\RCHING
in the city of Hyderabad. In December, towards
2015, Convention was organized by Dr.
M. V. K. Moorthy and his team, on a GOLDEN JUBILEE
lavish scale. In the inaugural session, his
spouse and children and relatives were Federation has 4 strong pillars - namely
on the stage at the ‘Taj Ceremony’. Large S/Shri S. N. Sahu, B. N. Panda, B.
number of photographs were displayed. N. Mahapatra and Udaipuriyaji in
the State of Odisha. They have to
For the first time National Tax their credit number of National Tax
Conferences & Seminars at Cuttack and
Conference was organised in 1994 at Bhubaneswar. In one of the National Tax
Conference, the Chief Minister stayed
Indore (M.P.) by my friend Shri K. at the inaugural session for more than
two hours along with Supreme Court
R. Mandovara, Advocate. In 1995 at Judges, Justice Arijit Passayat and Justice
A. K. Gauguly apart from Padmashri
Jabalpur by Shri G. N. Purohit, now P. H. Parekh, Senior Advocate, who
had been President of Supreme Court
Senior Advocate and his senior Shri Bar Association for more than 6 terms.
While being at Bhubaneswar I had the
B. L. Nema, Advocate. In 1996 at opportunity to have darshan of statue
of Mahatma Gandhi, Father of the
Bhopal by Shri S. L. Chhajed, Senior Nation, sponsored by Ranka Public
Charitable Trust and installed at District
Chartered Accountant. In 1997 Shri Court premises. In the State of Odisha,
there is a temple of Mahatma Gandhi,
K. C. Deshlehra, Advocate of Raipur, where pooja is performed in morning
and evening and a grand mela on 2nd
organised at Raipur. Late Shri K. C. October.

Deshlehra played vital role in spreading My predecessor-in-office Shri P. C. Joshi,
myself and my successors failed to get
membership of the Federation in organized National Tax Conference at
Ahmedabad. However, Shri Ashwin
Chhattisgarh. Thus a large number C. Shah, an eminent senior Chartered
Accountant, a philanthropist and
of conferences were organised in the former member of Central Council
of the Institute could organize with
Central Zone. Late Shri M. D. Sodani, participation exceeding 700. He hosted
a lovable person, senior chartered dinner to the national executive and
outside members on the eve of National
accountant of Ujjain – Indore (M.P.) Tax Conference at his residence, serving
Gujarati delicacies. Later in 2015 Shri
spread membership in Madhya Pradesh. Samir Jani, Chartered Accountant along
with Shri Ashwin Bhai and others also
He organised with distinction National

Tax Conferences at Indore and Ujjain.

However we lost him at an early age. It is

a big loss to the Federation. No suitable

member is coming up from Madhya

Pradesh except Shri Ganesh Purohit,

Senior Advocate of Jabalpur. There is a

vacuum in the States of Madhya Pradesh

and Chhattisgarh after death of Shri K.

R. Mandovara, Shri M. D. Sodani and

Shri K. C. Deshlahara.

23

All India Federation
of Tax Practitioners

organized. Hon’ble Mr. Justice Anil Senior Advocate of Allahabad, equally

R. Dave, presently senior most judge eminent on indirect taxes and highly

of the Supreme Court and Hon’ble reputed, be Presidents from Southern

Mr. Justice C. K. Thakkar, Judge and Northern Zone respectively.

Supreme Court (Retd.) were on the It was honoured by the Collegium

dais. My autobiography titled “LAW as well as by both. I am grateful to

PROFESSION - MY EXPERIENCES & them. I met Shri V. Ramchandran

EXPECTATIONS” (abridged updated as a co-trustee in Tax Conference at

edition) was released. It gave me an Chennai and was highly impressed.

opportunity to meet my old friends (i) Both brought fame, to the Federation.

Shri K. H. Kaji; (ii) Shri Mukesh Patel; We lost Shri V. Ramchandran at an

(iii) Shri J. P. Shah; (iv) Shri R. K. Patel; early age. I am happy his daughter

(v) Shri Saurabh Soparkar; (vi) Shri M. Dr. Anita Sumanth, Senior Advocate

G. Patel; and many more, who are closely and equally brilliant is serving the

known since early eighties. Federation. She organised National Tax

Shri K. Shanker Narayanan, senior Conference on 2nd October, 2015, but

Chartered Accountant of Cochin – I could not participate on account of

Ernakulam (Kerala) a loveable person, prior commitment at Saharanpur for

organised National Tax Conference at celebrating 10th year of installation

Ernakulam twice. He is simple, sincere, of statue of Mahatma Gandhi in the

religious minded and highly reputed District Court.

professional of the State. Shri Padam I remember, way back in 1984, Shri P. C.

Khincha, Shri Sanjay Dhariwal and Shri Joshi organised first Residential Refresher

F. R. Singhvi, well-known Chartered Course at Manali and other places. Later

Accountants of Bangalore organised Residential Refresher Courses have been

National Tax Conference at Bangalore organized at Goa near Visakhapatnam

twice or thrice. Similar National Tax and other places. It gives an opportunity

Conferences and Seminars are being to refresh, rejuvenate, relearn, unlearn

organised every month in each zone to and update oneself apart from increase

spread knowledge, to excel by education in family bonding.

and get stronger in conviction. Added attraction is organising

While handing over my charge of office International Tax Conferences.
of Presidentship to Dr. K. Shivaram Federation with the courtesy of Shri
in the last letter published in January, J. D. Nankani organised in U.S.A.
2003 of ‘AIFTP Journal’ I expressed my Very recently in May-June, 2016, Shri
wish that (i) V. Ramchandran, Senior Pankaj Ghiya, Advocate and a known
Advocate of Chennai, who was at the authority in indirect taxes in the State
top in the southern states in direct of Rajasthan, organised for 5 days at
taxes; and (ii) Shri Bharat Ji Agarwal, Tashkent with record participation

24

exceeding 170. We had the pleasure l'�£\RCHING
to salute statue of Late Lal Bahadur towards
Shastri, former and most popular Prime
Minister of India. It was a grand success. GOLDEN JUBILEE
These Conferences are organised below
cost and one is saved of hassle for and peace of mind, is a good action.
reservations and facilities. Everything which is done with the stain
of desire and with agitation filling the
By three methods you can learn wisdom, mind is classified as a bad action. Do
first by reflection, which is noblest; not perform any good action through
second by initiation, hearing and bad means, thinking it is sufficient if
learning, which is easiest provided you it bears good fruit”. Be satisfied with
are particular and third by experience, any result your good efforts may bring.
expression and assimilation, which is In fact, there is a growing recognition
bitterest. Federation is marching ahead that the true measure of development
steadfastly to achieve its motto “Ethics, of a people is not economic growth; it
Education & Excellence”. More you is human dignity and preservation of
follow and contribute, better it would be. culture, heritage and environment.

5. Excellence Art of Giving : Giving away possessions
acquired through honest means
Gandhian Values : There is need to constitutes the highest form of a
reiterate Gandhian values. We must charity. It is not the quantity that one
translate his ideals into real life. Let gives away but the sincerity and the
us have an “Inner Revolution” and circumstances under which a charitable
transform ourselves. Let each one of act is performed, that wins the approval
us, evolve ways and means whereby to of the God. A gift is contaminated if it
change the work culture and mindset is impressed by a hunger for recognition,
for public good and in public interest. a self-congratulatory arrogance; or if it is
What is required is : Unity of thoughts, extended as an act of patronage intended
unity of understanding and unity of to buy oneself a place in history, or to
action to achieve the goal as envisaged bribe one's way to prestige. Gibran's
in the Constitution with due regard suggestion : “There are those who give
of DUTIES, dignity, liberty and and know not pain in giving nor do they
humanity. Future is bright. Maintain seek joy, nor give with mindfulness of
its dignity, honour and reputation. virtue; they give as in yonder valley the
Serve the Humanity. JOIN IN SACRED myrtle breathes its fragrance into space”.
CAUSE, BE CLEAN HUMAN BEING
- “INSAAN”. Giving is about giving of yourself. It
could take the form of contributing time
Ramana Maharshi's advice : “Whatever or offering a skill. With the members, it
is done lovingly with righteous, purity may mean taking on that pro bono case or
give few few hours for free consultation.
There may be many forms of giving/
serving as may be found suitable to
oneself. But giving is the must.

25

All India Federation
of Tax Practitioners

Community Service : Muinuddin expenditure and playing with the nature.

Chishti of Ajmer was asked to explain Be Happy. Be Consoled. Be Peaceful,

the highest form of devotion which Pure & Pious.

endeared man to God, he said :

“Develop river-like generosity, sun-like 6. Membership of AOTCA
bounty and earth-like hospitality”. In
the eyes of God no spiritual exercise, The Federation was member of AOTCA,
no penitence, no prayer, no vigil has an International Association, which
greater significance than removing the was attended by Dr. K. Shivaram, Shri
misery of fellow human beings, bringing J. D. Nankani, Shri M. L. Patodi and
consolation to distressed hearts, and others. Jointly with the said Association
helping the downtrodden. Service to a Conference was organised in 2009 at
mankind is the highest form of worship. Mumbai, which was attended by a large
It is prayer in action. It is love of God number of members of that Association.
that finds its most exalted expression in Shri J. D. Nankani hosted cultural show
the service of fellow beings. It is also a along with cocktail and sumptuous
love that knows no boundary. dinner. We can always bank upon
him for aid and assistance. It was well

“Former President A. P. J. Kalam said planned, well-managed and well-attended.
“Conscience is the light of the soul It gave an opportunity to our faculties
that burns within the heart. It raises to address as also to interact. It was a
the voice in protest whenever anything step for the Federation to be known at
is thought of or done contrary to the international level. It is only on account
righteousness. A virtuous and courageous of membership, that I was invited by
person can alone use the instrument Japan Federation of CPTA Association
of conscience. Those who are leading at Tokyo as stated hereinafter. However,
organizations, business enterprises, for no valid reason the membership was
institutions and governments should stands surrendered.

develop this virtue of the ability to use On 10th June, 2010 I, as former
their own conscience”. President of All India Federation of

Shri J. P. Vaswani says. "The best Tax Practitioners, visited the Hall of
ornament is humility. The richest wealth Japan Federation of Certified Public
is wisdom. The strongest weapon is Tax Accountancy in Tokyo to meet
patience. The best security is faith. The with Vice Chairman Omae, Director
most effective tonic is laughter". I add of International Relations Committee
: The best food for sound health is Tomori and Mr. Masahiro Suzuki, Mr.
vegetarian, non-alcohol and non-smoking. Hideaki Mitani and other officers. My
Adopt all these virtues and do away greetings. I appreciated JFCPTAA’s
with non-vegetarian food, chunk food, co-operation for AOTCA Mumbai
beverages, wine, women, unnecessary Meeting 2009 which AIFTP hosted
last November, and hoped that the

26

l'�£\RCHING
towards

GOLDEN JUBILEE

relationship between both organizations organised by Dr. K. Shivaram. However,

will further be promoted. The meeting after ten years it stands discontinued for

began with my presentation on business want of funds for heavy cost. It needs to

environment in India from the viewpoint be revived. Dr. Ashok Saraf is organising

of taxation and legal system. After that at Kolkata. One was also organized at

we exchanged opinions about business Allahabad by dear Bharatji Agarwal with

situations in both countries as well as galaxy of honourable judges to evaluate.

the role of tax professionals. My paper Other zones should come forward.

was translated in Japanese and circulated

to members. It has been published 8. Some major decisions
in the AIFTP Journal & Current Tax
Reporter. It shows how much cultured, When Dr. K. Shivaram, was Deputy
concerned and hospitable Japanese are. President, we took a major decision
The meeting continued for 4 hours. to own its own office. With the good
Some of the participants travelled offices of Shri N. C. Mehta Sahib we
from 700-800 kms. Lunch was hosted. collected sizable amount from office
JFCPTAA is the largest association with bearers, life members and Corporates.
more than 50,000 members and is a Shri Bharatji Agarwal, Advocate of
statutory body, governed by a statute. It Allahabad and an authority on indirect
is highly respected by the Government. taxes, though not an office-bearer
My host and relation Shri Sudhir Jain contributed ` 51,000/-. Office at 215,
(Bohra), a well known diamond exporter, Rewa Chambers, 31, New Marine Lines,
accompanied and assisted as a translator, behind I.T.A.T. Building was purchased,
apart from two translators of JFCPTAA. got renovated and made functional. Dear
Ravi has proved as an incharge with

7. Moot Court Competitions understanding and smile.

In order to sharpen and overshine, Another major decision was to make All
India Federation of Tax Practitioner’s
brilliant law students and to motivate
Journal as a monthly in-house journal
them to join in tax profession, the
for members and subscribers. Since 2001
Federation jointly with Income Tax
dear Dr. K. Shivaram is its Chief Editor.
Appellate Tribunal Bar Association,
He is fountainhead of all educational
Mumbai, commenced “NATIONAL
activities. The Journal contains immense
MOOT COURT COMPETITION” at
material of interest to the members.
Mumbai. It was organised on a large
Even Hon’ble Mr. Justice R. C. Lahoti,
scale. In some of the competitions final
Chief Justice of India (Retd.) appreciated
rounds were judged by Supreme Court
and told me, he awaits every month to
and Bombay High Court Chief Justice/
update on tax laws. For restructuring
Judges. It was an activity to discharge
of the Journal voluntary contributions
Professional Social Responsibility and
were collected from the office-bearers
brought the Federation in lime light
and members. AIFTP Times is published
with new entrants. It used to be very well

27

All India Federation
of Tax Practitioners

monthly and sent to all members free It is agonising to note that well-known

of charge. It is a live-link between the Senior Advocates and Senior Chartered

National Executive and the members. Accountants, worthy to be Presidents

Since incorporation of the Federation are not forthcoming and shirking their
all Presidents were from Maharastra, responsibility and not extending helping
the Western Zone. However in 1994 hand to make this unique national tax
association to further grow. I appeal all
to make it a strong organisation of
service-oriented tax professionals to serve
national repute we decided to select
the tax fraternity through the medium of
President by rotation from each zone.
this Federation. It is high time for them
Late Shri Sukumar Bhattacharya, was
to discharge their debts to tax fraternity,
first to be from Eastern Zone, followed
which has built them.
by me from Central Zone; by Dr. K.
Shivaram from Western Zone; late Shri I am happy it has adopted as a

V. Ramchandran, Senior Advocate from convention that the faculty, Chairman
Southern Zone; Shri Bharat Ji Agarwal, and trustee would not be reimbursed
Senior Advocate from Northern Zone; travel, would pay registration fee
Shri M. L. Patodi, Advocate who was and stay would be optional at the
Secretary General (2000-2002) from discretion of the organisers. I express
Central Zone; Shri S. K. Poddar, my sincere thanks and salute. Such
Advocate from Eastern Zone; Shri J. D. Convention deserves to be followed by
Nankani, Advocate from Western Zone; Bar Councils, the Institute and other
and Dr. M. V. K. Moorthy, Advocate professional associations. I say when you
from Southern Zone. are financially sound, build up public
institutions.

While nominating Deputy President,
every effort is made to select senior of Convention was adopted to select

national repute and who has rendered by Collegium of Past-Presidents and

invaluable services and associated in President in office and by unanimous

educational activities of the Federation. decision, Deputy President, to be

Present Deputy President is Smt. elevated as President. As far as possible

Premlata Bansal, Senior Advocate of elections were avoided. Shri P. C. Joshi

Delhi and she would have the honour has been the unanimous choice as

of the first lady President after the ‘Election Commissioner’. He is highly

present tenure. We do not discriminate respected and is the architect of the

on colour, caste, creed, community or Federation. He is rendering invaluable

gender. Always effort is to select the best services in building the Federation.

in the lot and without any bias or ill-will

for any one. Every member is eligible. 9. Heart–searching issues

I always say “First deserve and then Federation adopted a Convention :
desire”.
“Not to serve non-vegetarian food and

28

l'�£\RCHING
towards

GOLDEN JUBILEE

alcohol at its Conventions, Conferences, Shivaram and others. Representatives of

Committee meetings and Seminars”. every bench of I.T.A.T. are it members.

Agonising is, for the last few years some It was most effective during the tenure of

office-bearers and members have started Shri S. E. Dastur, who organised meeting

faulting it. I have noticed non-vegetarian at Jaipur in 2000 and in Pune in 2002

food and drinks served in the presence and other places. Last meeting was held

of women and children and in open. I in April, 2015 at Ahmedabad under

do not know what culture we propose the Chairmanship of Dr. K. Shivaram.

to pass to future generation. It is highly However, for long time earlier and during

objectionable and it is desirable to obey these years it is dormant. It needs to be

its convention and be on a right path. reactivated. Membership Committee is

Others are adopting such convention and making strenuous efforts but has been

we are breaking and demolishing our unable to expand membership to exceed

image. 6,500. Looking to the activities, image

Another issue is to let continue the and goodwill of the Federation it must
‘Collegium’ system to nominate Deputy touch 10,000.

President, to be elevated as President 11. Zones
and tenure of the office-bearers for two
years and by rotation at zonal level. Looking to the breadth and width of
There should not be any criticism of India for efficient administration it
the collegium. Trust your seniors, who has been divided into 5 Zones namely
have built the Federation and are alive Western Zone, Southern Zone, Central
of their obligation to make it the finest Zone, Northern Zone and Eastern
institution, of which one can be proud Zone, which have territorial jurisdiction.
of. Elections deserve to be avoided. Functions of the Zonal Offices have
It is the bounden duty of the Deputy been spelt out. Guidelines have been
President to get organised National prepared. Term of the Zonal Executive
Convention for 3 days. Committee is similar to that of the
National Executive. Complete control

10. Committees & Sub-Committees is maintained. Accounts are to be
maintained, which ultimately form part
Federation nominates various committees of final accounts of the Federation.
for its smooth functioning. Prominent Chairman of each zone is ex-officio
being Representation Committee, which member of the National Executive.
regularly makes representations on However, I have noticed that fairly large
existing and making of law. It has to number of office-bearers do not discharge
its credit, many desirable amendments. duty assigned to them and take office
Another is, I.T.A.T. Bar Co-ordination in a casual manner. Accounts are not
Committee, which was headed by S/ properly maintained and timely audited.
Shri Y. P. Trivedi, S. E. Dastur, Dr. K. No response as to the directions of the

29

All India Federation
of Tax Practitioners

office-bearers of National Executive. If Shri P. C. Joshi, suggested many
the zone office-bearers discharge their suggestions. One was that the President
duty assigned to them, devote time should wear a medal, as is being worn
and work for the Federation, it may do by ‘Rotary’, ‘Lion’ and other Presidents,
wonders. while presiding on the meeting of
National Executive as also at the
Similar slackness is being noticed in inaugural function of the Conventions/
Conferences/Seminars, etc. To fulfil his
some of the office-bearers in the cherished desire I presented a medallion
with emblem of the Federation and
National Executive. Post of Deputy ‘Navkar Mantra’ on its back. Throughout
my tenure and tenure of my successors it
President, Vice-Presidents and Joint was followed. However, it was lost during
the presidency of Shri M. L. Patodiji. I
Secretaries are formal. No specific work request my successors to wear it. It shall
give strength to take right decisions,
is assigned to them. According to me without any favour or bias. If desired I
am ready to get it prepared and present.
Vice-President is Ambassador of the
On the suggestion of Shri P. C. Joshi,
National Executive deputed in the zone the Federation started to celebrate
Foundation Day i.e. 11th November,
and should be involved, activated and in all the zones. Some of the zones
have organised on a grand and large
respected. Federation always desires scale like at Delhi. This year it is being
celebrated at Pune along with National
first to be elected as Vice-President, Tax Conference on 11-12th November,
2016. It deserves to be celebrated as a
nominated as Deputy President and family function.

elevated as President of the prestigious While organising National Tax
Conferences/Conventions, spouses are
institution. By this process he/she would permitted to be enrolled. They also grace
be acquainted of the working, activities the inaugural session. It gives colour. It
also increases family relationship. Games
and personally know the sizable number and other sight-seeing programmes are
organised exclusively for the ladies. So
of the members. The collegium would much so that at the National Convention
in 2000 at Jaipur, ‘Mahendi’ session
also be able to evaluate his/her qualities, was kept apart from sight-seeing and
flower decoration. I derive pleasure in
mental frame and suitability.

12. Other Issues

Some Hon'ble members of the

Federation demanded that the name

of the All India Federation of Tax

Practitioners be changed to Association
of Tax Consultants of India or

such other name substituting “ Tax

Practitioners” by “Tax Consultants”.

Shri N. C. Mehta founder President and

a visionary and I objected particularly

because its name has become popular,

larger number know by its name and it

has earned goodwill and created image.

Ultimately it was dropped with assurance

that name would not be changed in

future as well.

30

l'�£\RCHING
towards

GOLDEN JUBILEE

mentioning that Mrs. Urmila Ranka A tendency is on increase to have large

has participated in the largest events of number of dignitaries in the inaugural

the Federation and a large number of session, not allotting adequate time,
members know her by face and name. I resulting in non-sticking to the scheduled
have been urging upon the participants programme, disturbing technical/working
to participate with spouse and let their sessions. It has also been noticed that
counterpart see functioning of the a large number of topics are kept in
Federation and share the joy. the working session without allotting
adequate time, which creates confusion

It is the religious duty of the Federation in the minds of the participants. In
to discharge its debt created by those my view one session should be for an
office-bearers, who have worked faithfully hour and a half, with one topic, one
and build the Federation. Their valuable Chairman and not Chief Guest. The
contribution needs to be recognised. paper contributor should provide the
In accord therewith, it has been a paper, which should be included in
convention to print condolences and the Souvenir. Should be permitted
a sketch of life time achievement and uninterruptedly for 45 minutes and for
services to the Federation. I remember I the Chairman for opening remarks and
was directed to draw out for ‘Greatman summing up. It would be a big service
to the registrants, to be reckoned. Adopt
V. Ramachandran’ which was published
it. It is better to correct. Improvement in

in AIFTP Journal. Similar write-ups for drawing programme is desirable. Further

Shri N. C. Mehta, Shri B. C. Joshi, Shri it would be appropriate to plan before
M. D. Sodani and others have been 4 months and to give a wide publicity.
printed. Some of the conferences at Registration fee should be nominal.
Mumbai, Jaipur and other places were Guidelines deserve to be followed.

named in their honour. It is a good I am happy, delighted and grateful to
convention to continue. Dr. M. V. K. Moorty for fulfilling my

Brains' Trust session is the brain wave of long cherished desire of publication and
the Federation and use to be manned by release of Member’s Directory. It gives
Senior Advocates, Chartered Accountants an opportunity to interact with members
and Tax Advocates of national repute. A and spread contacts. It is a must. Last was
member use to get authentic answers on published by Dr. K. Shivaram in 2005.

complex issues, with no cost. However, 13. My Expectations
now it is kept as a last session, with less
than two hours. Sometimes it is not It is high time that each one of us have
introspection and see in oneself as to

organised as per its norms and has to be what he/she is and what is desired of

rushed up or abandoned. It needs to be him/her by the Federation. Let one

reviewed as noticed in 1981. constantly question himself. “Am I fair,

31

All India Federation
of Tax Practitioners

just, reasonable, honest and members 14. Solemn Pledge
friendly”. We should help the members “Life is a success. Not by prosperity, not by
taking up matters for welfare of the
needy. We shall have to regain faith and pleasure of the flesh, but by a clean soul,
confidence of the members and to do when death itself would be deliverance.
such acts keeping interest of the members Soul is immortal. Keep it pure. Let
as paramount and Supreme. Nobility and us pledge to be honourable members
glory which existed before, need to be of the unique Federation. Spread it.
regained expeditiously. Let us resolve to Enhance its glory. Serve tax fraternity
work honestly, sincerely and steadfastly. with Humanity. Service to distressed
To discharge our obligations towards taxpayers and tax practitioners is Service
the members and the Federation, we to Divinity. Be helpful to all members of
should function with mutual co-operation, the Federation and treat them as members
with missionary feeling, to serve and to of your expanded family. It would give
‘BUILD THE FEDERATION’. It would you utmost satisfaction of life. Property
enhance the image of each one of us by may be destroyed and money may lose its
many notches. The non-members would purchasing power, but character, health,
then realise our value-added contribution knowledge and good judgment will always
to the Society and would not deny the be in demand under all conditions.”
respect so richly deserved and earned in
the past. JAI JINENDRA

Source : Published in 40 years of Milestones and Beyond at
Page No. 75 to 90

mm

32

l'�£\RCHING
towards

GOLDEN JUBILEE

Dr. K. Shivaram
Sr. Advocate
National President (2003-2005)

12th National Convention, Mumbai

1. EDUCATIONAL ACTIVITIES FOR held on 24th December, 2002 at Y. B.
THE PERIOD 1-1-2003 TO 31-12-2005 Chavan Auditorium, Mumbai.

The 12th National Convention of the The inaugural session was graced
All-India Federation of Tax Practitioners by Hon'ble Judges of Bombay High
(AIFTP) was held during the period 24th Court, Hon'ble Members of Income
December, 2002 to 26th December, Tax Appellate Tribunal and Sales
2002 at Taj Hotel, Mumbai. The theme Tax Tribunals, Hon'ble Members
of the Convention was “From Tax of Settlement Commission, Chief
Evolution to Economic Revolution – Commissioner of Income Tax as well as
Role of Tax Professionals”. Commissioner of Sales Tax, Maharashtra
State, Presidents of various professional
The Convention was inaugurated by organisations and members from across
Hon'ble Mr. Justice S. H. Kapadia the Country. At the inaugural session
Bombay High Court (Latter became souvenir–containing articles on various
Chief Justice of India) at the function

Hon'ble Mr. Justice S. H. Kapadia Bombay High S/Shri Govind Goyal, Kishor Vanjara, K. Shivaram,
Court addressing the gathering. Pranay Marfatia, N. M. Ranka, U. M. Loonawat &
Others alongwith Hon'ble Mr. Justice S. H. Kapadia

33

All India Federation
of Tax Practitioners

issues was released at the gracious hands 4. AIFTP TIMES
of Hon'ble Mr. Justice S. H. Kapadia.
The souvenir also contained a survey The Journal
conducted by the AIFTP for better tax
administration. of the AIFTP

2. FOUNDATION DAY CELEBRATION was the only
The Silver Jubilee of the AIFTP was
mode of
celebrated in a unique manner.
communication
Eastern Zone, Southern Zone and
Western Zone had organised the amongst the
Foundation Day Celebration on
11th November, 2003 at their zones members and
respectively. During function held at
Mumbai, Hon’ble Mr. Justice A. P. Shah in view of
was the Chief Guest and honoured the
professionals who have completed 50 the decision
years of practice and continued their
practice. to charge

Hon'ble Mr. Justice A. P. Shah, addressing on the subscription for the Journal it was
foundation day.
decided to introduce monthly newsletter.
3. AIFTP JOURNAL
Till 31st December, 2001 AIFTP Accordingly, the monthly newsletter

Journal was issued quarterly and from titled “AIFTP TIMES” was published
January, 2002 it is being issued monthly.
It was decided to charge an annual which is being sent to all the members
subscription of Rs.300/- from Members,
Rs. 450/- from Non-members and Rs. from September, 2005. The committee
50/- per copy w.e.f. 1st April, 2004. As
the journal is issued monthly it has got had also made a sincere attempt to get
the postal concession.
the postal concession.

5. RELEASE OF COMMEMORATIVE
POSTAGE STAMP OF NANI A.
PALKHIVALA ON 16TH JANUARY,
2004

AIFTP took initiative, and proposals
were made to the Government for
release of postage stamp in the memory
of Nani A. Palkhivala. The Government
of India has accepted the proposal.
The AIFTP (West Zone) along with
the professional associations such as
ITAT Bar Association Mumbai,
Bombay Chartered Accountants
Society, The Chamber of Income Tax
Consultants, the Sales Tax Practitioners
Association Maharashtra, the Forum
of Free Enterprises and the sponsors
Tata Group of Industries organised a
unique programme for the Release of

the Commemorative postage stamp of

Shri Nani Palkhivala on 16th January,

34

l'�£\RCHING
towards

GOLDEN JUBILEE

2004. The stamp was released by the 6. INTERNATIONAL STUDY TOUR
then Hon’ble Prime Minister Shri Atal The first ever International Study
Bihari Vajpayee. Along with Shri Atal
Bihari Vajpayee and other dignitaries Tour of the AIFTP was organised from
were his Excellency Mohd. Fazal
Governor of Maharashtra, Hon’ble Shri Mr. Bharat Ji Agrawal, Dr. K. Shivaram &
Sushil Kumar Shinde, Chief Minister Representatives of Law Society of England &
of Maharashtra, Hon’ble Shri Arun Wales.
Shourie, Minister of Communication,
IT & Disinvestment, Hon’ble Shri Soli 16th May to 29th May, 2004 covering
Sorabjee, Attorney General of India, four countries viz., England, France,
Shri Ratan Tata, Chairman, Tata Group Switzerland and Germany. The tour
of Companies, Shri A. D. Shroff, was attended by 79 participants which
President, Forum of Free Enterprises, included 39 family members. At London,
Dr. K. Shivaram, National President, a half day seminar was organised jointly
All India Federation of Tax Practitioners with The Law Society of England &
and Smt. Jayanti Mehta, Minister State Wales which was inaugurated by Mr.
(Power). More than 1,600 professionals Peter Williamson, President, Law Society.
attended the programme. It was a proud
moment for the AIFTP that only the
National President of the AIFTP Dr. K.
Shivaram Senior Advocate was given the
honour to share the dais along with the
Hon’ble Prime Minister of India. AIFTP
acknowledge the contribution of Shri
Arun P. Sathe Senior Advocate for his
whole hearted support for organising the
release function.

Release of Postal Stamp in memory 7. LECTURE SERIES ON
of Late Shri Nani Palkhivala by INTERNATIONAL TAXATION &
Hon'ble Prime Minister Shri A. B. ALLIED LAWS
Vajpayee on 16-1-2004
A Lecture series on International
Taxation and Allied Laws was organised
from August, 2004 to March 2005 at
Mumbai. The first lecture meeting was
inaugurated by Hon’ble Mr. Justice
S.S.M. Quadri, former Judge of the

35

All India Federation
of Tax Practitioners

Nani Palkhivala Memorial National Tax Moot Court Co

2004 organ18istehdDbeyceAmllbIenr,d2ia00F4e.d2enrdatMioonoot fCToauxrtPractiti
Competition was held from 22nd to 24thTribun2NaD lNANBI Aa. PrALKAHIVsALAsMoEMcORiIAaL NtAiToIONnAL,TAXMMOuOTmCOUbRTaCOiMPiEnTITIOaN ssociation w

HELD FROM 22ND SEPTEMBER TO 24TH SEPTEMBER, 2005

September, 2005 at Mumbai.

Hon’ble Mr. Justice S.S.M. Quadri, former Judge of
the Supreme Court, addressing first International
Taxation and Allied Laws

Supreme Court of India & Chairman, Inaugural Session of 1st Nani A. PalkhivalaHon’ble Justice Shri Kumar Rajaratnam, Presiding Shri K. Shivaram, National President, AIFTP (Right) and
Authority for Advance Rulings on 5th
Officer, Securities Appellate Tribunal (left) & Hon’ble Shri J. D. Nankani, Chairman, Western Zone (Left)

Shri G. E. Veerabhadrappa, Vice President (M), ITAT lightening the lamp.

Memorial National Tax Moot Court Competition(Right) inaugurating the 2nd Nani A. Palkhivala

Memorial National Tax Moot Court Competition.

August, 2004.

Hon’ble Shri J. P. Bengra, Vice President, ITAT addressing at First Nani Hon’ble
Palkhivala Memorial National Tax Moot Court Competition. Seen from ITAT, M
17th De
Shioxnoluercatbulreesmewmerbeersheolfd,thewhIeTrAeiTn, Inaugural Session of 2nd Nani A. Palkhivalaleft to right Mrs. Arati Vissanji, Hon. Secretary, ITAT Bar Association,

Mumbai, S/Shri K. Shivaram, National President, AIFTP, Y. P. Trivedi,Hon’ble Justice Shri Kumar Rajaratnam, Presiding Officer, Securities Appellate Tribunal addressing the gathering. (Seen
from Left to Right – S/Shri Prof. Sanjay Kadam, Chairman, Moot Court Association, K. Shivaram, National President,
Tax Profess ionals and law students.PresideMnt,eImTAoTriBaalrNAsastoiocinataiol nT, MaxumMbaoi,oMt rCs.oPu.rRt. CRoaom, pPeritnictiipoanl,AIFTP, Prof. Parimala Rao, Principal, Government Law College, Mumbai, Hon’ble Shri G. E. Veerabhadrappa, (M), Vice
Hon’ble Mr. Justice Oka President, ITAT, Hon’ble Shri K. P. T. Thangal, Vice President (MZ), ITAT, Y. P. Trivedi, President, ITAT Bar
of Supreme Court ) the Government Law College, Mumbai, Prof. Sanjay Kadam, Chairman,Association, J. D. Nankani, Chairman, AIFTP – WZ & Piyush Raheja, General Secretary, Moot Court Association.

(Present Judge The first Nani Palkivala NationalMoot Court Association, Government Law College, Mumbai and J. D.
n as Judge of Tax moot court was inaugurated byNankani, Chairman, AIFTP – WZ.
Bombay High Court had inaugurated the
Hon’ble Justice Mr. Dalveer Bhandari
“R. J. Kolah International Tax Library”
Chief Justice of Bombay High Court
and also delivered lecture on the subject (Presently Chief Justice of InternationalHon’ble Shri G. E.

of “Cybercrime” Veerabhadrappa, Shri K. Shivaram, National President, AIFTP addressing the gathering.
Vice President (M), ITAT

addressing the gfarthoemrCingW.oeusrt tBeongfaJl’us Nstaitcioen)a.l UTnhiveersMity oofoJturiCdicoaul Srctiewncaess, Student

Student
Kolkata argucinogninttihne ufinoalurosulnyd hofethledcofmopretiationd. ecade. As a round of

Hon’ble Justice Shri Kumar Rajaratnam, Presiding Officer, Section of Audience Hon’ble
Securities Appellate Tribunal releasing the souvenir. ITAT, M
17th De
Hon’ble Shri T. K. Sharma and Hon’ble Shri D. K. Srivastava, Members,
ITAT, Mumbai judging the preliminary rounds of the competition on
17th December, 2004.

Hon’ble Justice Mr. Dalveer Bhandari Chief
Hon’ble Mr. Justice Oka, Judge, Bombay High Justice of Bombay High Court addressing First
Court Inaugurating “R. J. Kolah International Tax CNHCadoooadmnmrn’epbsepilseteiitnCiPtogihntati.hieloefknFJhiurssittviNcaealnSai hPraNilkDhaaivltvaielaoeMnr BeamhlaonrTidalaaNrixa, tBioMonmalboTaoayxtHMiCogohot CCuooruutrrtt Shri K. S
Library” Palkhiva
Hon’ble
8. NANI A. PALKHIVALA MEMORIAL Tribute, the Centenary Celebration the res
NATIONAL TAX MOOT COURT Shri N.
of Padma Vibhushan Late Dr. N.A. Shri S.
CCTNjGwohaOOaionstevMiMtooel1ynrrPPsgnatEwaElmTnNiTTtiIehsaaITnenTxIdItiOITMOaALANtoaNT..oMwPtBaAuCCalmNkroohbuDAliarlvsietasRgfoClreaEcoo,imSMamMtEiep1oAmue6ntRmtoihtaCribnoI1HiTtHaa7ondoAtilnhT’bD,lMeecuSemhmrbibaReir.,juV2d.rjPoJv0ogaeEa0nainup4anrl.srugoki1wnoarht6haautri-rely1vso.apw-anf2Oarldea0ar1lsnHit,20mior1cSitennMhll’eaabeeenrlonasey,soisdSroeaotehdiruadtrCnicwAdAs.fosp.uhdu(Koeni2vrc.fcctoh0Gtithaci2Caeoclar1oooncti)doensmimstaAthu,pwapMIeieeeanFtteiAsieotTmitdofIihbPnoFetetJnTorhhslnsPd–,ee, Shri A.

36 Shri Y. P. Trivedi, President, ITAT Bar Association addressing the First Shri Dine
Nani Palkhivala Memorial National Tax Moot Court Competition. First Nan

l'�£\RCHING
towards

GOLDEN JUBILEE

once again prosed to start the Nani A. Philippines on 10th & 11th November,
Palkhivala Memorial National Tax Moot 2005.
Court Competition in Association with
Goods and Service Tax Practitioners Members of the Federation have
Association of Maharashtra and represented the various International
Maharashtra National Law University- Conferences and presented the papers.
Mumbai which will be held from 26th Due to member of AOTCA, Federation
to 28th November 2021. could hold International Tax Conference
at Mumbai wherein representative from
9. NATIONAL TAX TRIBUNAL nine countries attended the Conference.

To oppose the adverse impact of the

proposal, we filed Writ Petition No.

11718 of 2003 in the month of October,

2003. The Federation also made a

representation before the Parliamentary

Standing Committee. The delegation was

represented by Shri K. Shivaram, Arun

Sathe, S. R. Wadhwa, Dr. P. Daniel, Mrs.

Shoba Jagtiani and Mrs. Arati Vissanji.

10. PUBLICATIONS International Tax Conference - Foreign Delegates

During the term in all 12 publications Refer details of AOTCA meetings and
were published on various subjects/ report on International Tax Conference
topics. held at Mumbai in November, 2009.

11. MEMBER ASIA OCEANIC TAX 12. AMENDMENTS TO THE
CONSULTANTS ASSOCIATION MEMORANDUM OF ASSOCIATION
(AOTCA).
The National Executive Committee
Federation was admitted as a member found necessary to amend certain clauses
of Asia Oceanic Tax Consultants of the Memorandum of Association,
Association (AOTCA). Federation was Rules and Regulations as well as the
the only professional organisation of guidelines for the zonal offices for
our country which had affiliation in 11 smooth running of the Association.
countries. On behalf of the Federation Accordingly, the amendments were
Dr. K. Shivaram, National President, P. discussed and approved by the Annual
C. Joshi, Past President, J. D. Nankani, General Meeting held on 1st October,
Chairman, Western Zone & Vikram 2005 at Mumbai.
Nankani, Member, National Executive
Committee represented at the 13th
General Council, Extraordinary General
Meeting and Conference at Manila,

37

All India Federation
of Tax Practitioners

13. MEMBERS’ DIRECTORY 14. REPRESENTATIONS

To update the list of members, the During the term Federation had made

3rd Edition of Members’ Directory was effective representation to concerned

published allotting fresh membership authorities on NTT, appointment of

number zonewise alphabetically. The temporary members of ITAT, Pre-budget

directory also contained information memorandum, etc.

about Membership Chart, List of mm
Association Members, Useful Websites,

etc.

38

l'�£\RCHING
towards

GOLDEN JUBILEE

V. Ramachandran
Sr. Advocate
National President (2006 & 2007)

13th National Convention, Chennai

• 13th National Convention was held at • In December 2006 Residential Refresher
Chennai from 23rd to 25th December, 2005 Course was organised by the South Zone
Chairman Mr. Hemendra V. Shah at
Visakhapatnam.

• Mr. J. K. Ranka, Chairman, Central Zone,
organised the two day Seminar at Jaipur.

• In September 2006 a Residential Refresher • In May 2006, a Team from AIFTP, on an
Course was organised at Goa by the West International Study Tour visited the United
Zone.

39

All India Federation
of Tax Practitioners

States and had Joint Meetings with the U.S. • In September 2007, Mr. Ganesh Purohit,

Organisations. Senior Advocate and Member of the

National Executive Committee, on behalf

of AIFTP, and the Tax Bar Association,

Jabalpur, had a Two Day Convention.

Indian delegates outside US Supreme Court at • On 22nd and 23rd of November, 2007 a
Washington Joint International Conference was held
at Malaysia along with AOTCA, at Kuala
• In March 2007, a Two Day Conference was Lampur. Dr. K. Shivaram, Immediate Past
organised at Ahmedabad, West Zone. President of AIFTP has presented a paper
on “INVESTMENT IN ASIA-PACIFIC
• Two Day Seminar was organised by Mr. S. REGION (WITH EMPHASIS ON INDIA,
N. Sahu, Advocate and National Executive TAX & REGULATORY ISSUES)”.
Member, at Puri in Orissa.
Source : Published in 40 years of Milestones and Beyond at
Page No. 21 to 22

mm

40

l'�£\RCHING
towards

GOLDEN JUBILEE

Bharat Ji Agrawal
Sr. Advocate, Prayagraj
National President (2008 & 2009)

14th National Convention, New Delhi

• The theme ‘Do we get Value for Taxes’ H. Parekh, President, Confederation of

was held from 7th to 9th December, Indian Bar was also present.

2007 at New Delhi The Indian Institute The first National Tax Conference was
of Public Administration, I. P. Estate, • organised at Jaipur by the Central

Zone with the theme ‘Emerging

Economy – Blooming Profession’ on

15th and 16th March, 2008. Hon’ble

Justice Dr. Arijit Pasayat, Judge,

Supreme Court of India, was the Chief

Guest of the Inaugural session where

the Guest of Honour was Hon’ble

Justice Shri Narayan Rao, Chief Justice

Ring Road, New Delhi. The Convention of Rajasthan High Court.

was inaugurated by Hon’ble Dr. Justice

Arijit Pasayat, Judge, Supreme

Court of India. Other Guests

of Honour were Hon’ble Mr.

Justice S. H. Kapadia, Judge,

Supreme Court of India,

Hon’ble Mr. Justice D. K. Jain,

Judge, Supreme Court of India,

Hon’ble Mr. Justice M. Katju,

Judge, Supreme Court of India and • Mr. M. R. Verma was felicitated and was
Hon’ble Dr. Justice M. K. Sharma, Chief given Lifetime Achievement Award for

Justice, Delhi High Court. Mr. Pravin

41

All India Federation
of Tax Practitioners

his outstanding contribution in the field • The Fourth National Tax Conference
of Tax & Law. He is one of the Senior on the theme ‘Simpler Tax Regime for
Chartered Accountants and has become Better Tax Compliance’ was organised by
role model for many young professionals. East Zone in Kolkata on 13th and 14th
December, 2008
• The Second National Tax
Conference of the year 2008 held 5th Nani Palkhivala Memorial National
at Hyderabad on 12th and 13th Tax Moot Court Competition organised
July, 2008 with the theme ‘Tax in Mumbai from 16th to 18th October,
Professional – Challenges and 2008
Opportunities’

•

• All India Federation of Tax Practitioners

NZ organised seminar ‘Gyanarjan 2008’

• The Third National Tax Conference on 24th May on the subject of ‘Input

2008 took place at Mumbai which was Tax Credit and Deemed Sale under

VAT’ in association with Ghaziabad Bar

Association

• An All India Seminar on ‘Value Added
Tax and Union Budget 2008’ was
organised at Agra on 8th March, 2008
AIFTP East Zone organised a ‘Union
Budget Seminar’ in Kolkata along with
Chamber of Commerce on 1st March,
2008

• East Zone also organised a Full Day
Seminar on ‘Natural Justice needs to be
observed in Tax Matters’ on 26th April,
2008 at Kolkata.

organised by West Zone on 17th and • Central Zone of AIFTP organised Half
18th October, 2008 Day Tax Seminar on 17th August, 2008
at Raipur in association with Raipur
Branch of Central India Regional
Council of the Institute of Chartered
Accountants of India.

42

l'�£\RCHING
towards

GOLDEN JUBILEE

• International Tax Conference along with • 6th Nani Palkhivala National Tax Moot

AOTCA from 19th-21st November, 2009 Court Competition at Mumbai.

was held at Mumbai.

• East Zone have started their own Source : Published in 40 years of Milestones and Beyond at

Monthly Newsletter ‘AIFTP East’ as well Page No. 23 to 26

as published an updated Membership mm
Directory

43

All India Federation
of Tax Practitioners

M. L. Patodi
Advocate, Kota
National President (2010 & 2011)

15th National Convention, Jaipur

• National Tax Convention, 2009 was in the Inaugural Session. Hon’ble Mr.
organised at Jaipur between 18th- Justice Dr. A. R. Lakshmanan, Retd.
20th December, 2009 where Hon’ble Judge, Supreme Court of India and
Mr. Justice Dalveer Bhandari, Judge, Former Chairman of Law Commission
Supreme Court of India was the Chief of India was the Chief Guest at the
Guest. Hon’ble Mr. Justice G. S. Singhvi, Valedictory Session. Chairman, Central
Judge, Supreme Court of India presided Board of Direct Taxes, Hon’ble Mr. S.
over the Inaugural Session. Shri H.M. S. N. Moorthy. For the first time in the
Bangur, Managing Director of Shree history of AIFTP one session was kept
Cement Ltd. Was the Gust of Honour where all the Speakers, Chairpersons
were female. In this Session the Chief
Guest was Smt. Vinita Singhania,
Managing Director of JK Lakshmi
Cement Ltd.

• Hon’ble Mr. Justice T. S. Thakur and
Hon’ble Mr. Justice Swatanter Kumar,

AIFTP – Of Milestones and Beyond
Mr. Justice Rakesh Tiwari, Senior Judge,
Allahabad High Court.

44

l'�£\RCHING
towards

GOLDEN JUBILEE

• Two Day National Tax Conference & Regulatory Aspects” on 7th August,

was held at Cuttack on 10th & 11th 2010.

April, 2010 which was inaugurated by Two Day National Tax Conference
Hon’ble Mr. Justice A. K. Patnaik, Judge, • was held on 2nd & 3rd October, 2010
Supreme Court of India. The Hon’ble

Chief Minister of Orissa Shri Naveen

Patnaik was the Chief Guest. Hon’ble

Mr. Justice Arijit Pasayat, Former Judge

Supreme Court of India.

• Two day National Tax Conference at Chennai which was inaugurated by
was held on 3rd & 4th July, 2010 at Hon’ble Mr. Justice H. L. Gokhale,
Hyderabad where Hon’ble Mr. Justice Judge, Supreme Court of India. Many
Anil R. Dave, Judge, Supreme Court of other Judges, Members of the Income
India was the Chief Guest. Tax Appellate Tribunal were present.
Hon’ble Shri R. V. Easwar, President,
• Income Tax Appellate Tribunal was the
Chief Guest at the Valedictory Session.
Respected Shri K. J. Chandran, Senior
Member of the Federation was felicitated
on completion of his Golden Jubilee
Years in the profession.

7th Nani Palkhivala Tax Moot Court
Competition was organised at Mumbai

• Two day Mega Seminar was organised jointly with the ITAT Bar Association,
at Siliguri on 17th-18th July, 2010 which Mumbai and Government Law College
was largely attended by number of on 7th, 8th and 9th October, 2010.
professionals and others. Hon’ble Shri
Ashok Bhattacharya, Minister for Urban 45
Development, Government of West
Bengal inaugurated the Seminar.

• A full-day Workshop was organised at
Mumbai on “Investment in India – Tax

All India Federation Syed Rafat Alam, Chief Justice of
of Tax Practitioners Madhya Pradesh High Court was the
Chief Guest.
• The Foundation Day Celebration was
organised on or about 11th November,
2010 at various places in the country

namely at Kolkata, Orissa, Ujjain and at • Two day National Tax Conference was
Surajkund, (New Delhi). At Surajkund, organised at Ahmedabad on 8th and 9th
(New Delhi) Hon’ble Mr. Justice T. January, 2011 where Hon’ble Mr. Justice
S. Thakur, Judge Supreme Court of Anil R. Dave, Judge, Supreme Court of
India was the Chief Guest. Hon’ble Mr. India was the Chief Guest.
Justice Deepak Mishra, the Chief Justice
of Delhi High Court was the Chief
Guest at the Valedictory Session. In this
Valedictory Session one hour was totally
devoted on the doyen of the Bar late
Shri Nani A. Palkhivala. The Speakers
highlighted the key skills of advocacy and
shared their memories of late Shri Nani
A. Palkhivala.

• Two Day National Tax Conference was A full day Seminar on MVAT and
held on the 13th & 14th November, Income Tax was organised at Jalgaon on
2010 at Bengaluru. Former Judge of 15th January, 2011 where Hon’ble Shri
Supreme Court of India, Hon’ble Mr. Eknathrai Khadse, Leader of Opposition,
Justice N. Venkatachala inaugurated. Maharashtra was the Chief Guest. A
Workshop was organised on “MVAT

• Two day Conference was organised by & Allied Laws” jointly with Bombay
AOTCA at Sydney, Australia on 25th & Chartered Accountants Society, Chamber
26th November, 2010 where some of our of Tax Consultants and Sales Tax
members represented. Practitioners Association of Maharashtra
at Mumbai.

• Two day National Tax Conference was
organised at Indore on 11th and 12th • On 5th March, 2011 One Day National
Tax Seminar was organised by the All
December, 2010. Hon’ble Mr. Justice
India Federation of Tax Practitioners

46

l'�£\RCHING
towards

GOLDEN JUBILEE

(Eastern Zone) at Kolkata along with June, 2011 jointly with the Sales Tax
local Associations which was inaugurated Practitioners Association of Maharashtra
by Hon’ble Shri B. R. Mittal, Senior where Hon’ble Shri A. D. Babrekar,
Member, Income Tax Appellate Tribunal, President Maharashtra Sales Tax
Kolkata. Hon’ble Shri A.L.K.B. Chand, Tribunal, Mumbai inaugurated the two
Chief Commissioner of Income Tax, day Tax Conference
Kolkata was the Guest of Honour. The
Chief Guest of the Valedictory Session
was Hon’ble Mr. Justice Kalyan Jyoti
Sen Gupta, Judge, Kolkata High Court.
The unique feature of the Seminar was
that 3 young lady Professionals spoke on
different aspects.

• A full day Seminar on Direct Taxes was

organised at Raipur on 6th March, 2011.

Two Day National Tax Conference was

organised at Junagarh on 11th & 12th

March, 2011 where Hon’ble Shri A. L.

Gehlot, Member ITAT was the Chief

Guest. • Two Day Workshop on Drafting of

• Two Day National Tax Conference Agreements, Deeds and Documents
was organised at Jodhpur on 23rd-24th including Taxation of Real Estate
April, 2011 where Hon’ble Mr. Justice Transactions was held jointly with
Deepak Verma, Judge, Supreme Court of The Chamber of Tax Consultants and
India was the Chief Guest, Hon’ble Mr. Bombay Chartered Accountants Society
Justice Arun K. Mishra, Chief Justice of on 19th and 20th August, 2011 at
Rajasthan presided over the Inaugural Mumbai which was inaugurated by Shri
Session, Hon’ble Shri H. M. Bangur, K. K. Ramani, Past Chairman, AIFTP,
Managing Director, Shree Cement Ltd. Western Zone. He also delivered the
was the Guest of Honour. keynote address.

• Two Day National Tax Conference • 8th Nani Palkhivala Tax Moot Court

was organised at Mumbai on 17th-18th Competition was organised at Mumbai

47

All India Federation
of Tax Practitioners

from 13th-15th October, 2011 jointly High Court, Guests of Honour were
with Income Tax Appellate Tribunal Hon’ble Mr. Justice R. V. Easwar, Judge,
Bar Association in association with Delhi High Court and Hon’ble Shri
Government Law College, Mumbai. Virbhadrappa, President, Income Tax
Appellate Tribunal. All the 3 Speakers
along wtih the Past Presidents of the
Federation spoke extensively on the
subject and material put with figures
which was shocking and all were
requested to curb this menace of
corruption.

• National President, Past National

Presidents and two Senior Members, in

all 5, attended the AOTCA International

Tax Conference at Bali, Indonesia from

16th to 19th November, 2011.

• 35th Foundation Day Celebrations

at New Delhi from 11th-13th

November, 2011 along with National

Tax Conference, 2011 on the theme “A

Vibrant India – Through Tax Reforms”

by AIFTP, North Zone. Hon’ble Mr.

Justice T. S. Thakur, Judge, Supreme

Court of India inaugurated and was

the Chief Guest. Shri P. H. Parekh,

President, Supreme Court Bar

Association was the Guest of Honour. • When I was Zone Chairman of Central
In the said Celebration and Conference, Zone National Tax Conference 2003
Senior Judges of High Courts, Senior was organised at Kota on 26th & 27th
Members of the Federation chaired December, 2003 where Hon’ble Mr.
the various different sessions. It was

heartening to note that younger

professional brothers were given chance

in all the Technical Sessions to say

a few words on the topics chosen. A

Special Session was held on the last

day on “Fighting Corruption – Time

for Self Retrospection” where the

Chief Guest was Hon’ble Mr. Justice

Kailash Gambhir, Senior Judge, Delhi

48

l'�£\RCHING
towards

GOLDEN JUBILEE

Justice Arijit Pasayat, Judge, Supreme

Court of India was the Chief Guest,

Hon’ble Mr. Justice Anil Dev Singh,

Chief Justice, Rajasthan High Court

presided over the Inaugural Sessioin and

Hon’ble Mr. Justice Rajesh Balia, Judge,

Rajasthan High Court was the Gust

of Honour. In the Technical Session • The GST was introduced in July, 2017
Rajasthan Tax Board, Ajmer Chairman and it was essential to educate the
Smt. Rukmani Haldia was the Chief
Guest and in the Conference there members about the GST, therefore, at
were around 500 delegates in spite of
we organized Tax Seminars in association

Kota being a small city at that time. with local Tax Bar Associations at Kota
Kota Conference was awarded the “Best and nearby places.
Tax Seminar of the year” by Ranka
• On behalf of the AIFTP National Past
Charitable Trust.

• When I was Zone Chairman of the President, M.L. Patodi honoured Shri
Central Zone, one National Tax Om Birla Ji, Member of Parliament of
Conference was organized at Jodhpur Kota constituency on the occasion of
on 25th & 26th December, 2004. In the being elected as Lok Sabha Speaker.

Conference Hon’ble Mr. Justice Arijit • A Conference on Direct & Indirect Taxes
Pasayat, Judge, Supreme Court of India was organized at Kota on 22nd & 23rd
was the Chief Guest and Hon’ble Mr. February, 2020 by Tax Bar Association,
Justice Rajesh Balia, Judge, Rajasthan Kota and nearby associations. AIFTP
High Court presided over the function. Members participated and its Members
The Seminar was attended by more than were also the Panel Speakers. The
400 delegates. Conference was inaugurated by Hon’ble

Shri Om Birla Ji, Speaker, Lok Sabha.

(M. L. PATODI)

mm

49

All India Federation
of Tax Practitioners

S. K. Poddar
Advocate, Ranchi
National President (2012 & 2013)

16th National Convention, Ranchi

• National Tax Convention was held at 2012 at ITA Centre, in Guwahati.
Ranchi from 9th to 11th December, Hon’ble Mr. Justice Altamas Kabir,
2011 which was inaugurated by Hon’ble Judge, Supreme Court of India, Hon’ble
Mr. Justice S. H. Mukhopadhaya, Judge, Mr. Justice Jasti Chelameswar, Judge,
Supreme Court of India. Hon’ble Mr. Supreme Court of India; Hon’ble Mr.
Justice Deepak Verma, Judge, Supreme Justice Adarsh Kumar Goel, Chief
Court of India was the Chief Guest. Justice of Gauhati High Court as well
Hon’ble Mr. Justice Prakash Tatia, Chief as other Judges, high officials from
Justice of Jharkhand High Court was the Income Tax and Sales Tax departments;
Guest of Honour. dignitaries and eminent Speakers graced
the occasion.

• National Tax Conferences at Guwahati: • Tax Conference at Surat: The West

A Two Day National Tax Conference Zone organised Two Day Tax Conference

with the theme NAV CHETNA 2012 at Surat on 7th and 8th April, 2012.

“Globalisation – Emerging Opportunities Hon’ble Mr. Justice D. A. Mehta,

in Corporate and Tax Laws” was former Judge of Gujarat High Court

organised on 17th and 18th March, inaugurated the conference.

50

• One Day Seminar at Nellore on 14th l'�£\RCHING
April, 2012 in which Hon’ble Mr. Justice towards
Gulam Mohammed, Judge A. P. High
Court was the Chief Guest. GOLDEN JUBILEE

• National Tax Conference at Kolhapur: participated in the AOTCA Conference
The National Tax Conference was at Vietnam which was held from 17th to
organised at Kolhapur from 1st June to 20th October, 2012. Dr. K. Shivaram,
3rd June, 2012. Mr. Justice F. I. Rebello, S/Shri P. C. Joshi, M. L. Patodi, J. D.
former Chief Justice, Allahabad High Nankani, Kamal Kumar Poddar, Hari
Court; Shrimanth Chhatrapati Shahu Om Agarwal, Ms. Shivandi Patni, Dr. P.
Maharaj, Kolhapur were the dignitaries. Daniel participated.

• Tax Seminar at Jamshedpur: It

organised a one Day Tax Seminar on 3rd

November, 2012 at Jamshedpur wherein

Hon’ble Mr. Justice D. N. Upadhay,

• National Tax Conference at Judge of Jharkhand High Court was the
Bhubaneswar: National Tax Convention Chief Guest and Shri B. K. Singh, CIT
at KIIT Auditorium, Bhubaneswar was (Appeals), Jamshedpur was Guest of
held on 11th and 12th August, 2012 Honour.

jointly with Bhubaneswar Tax Bar • 36th Foundation Day Celebrations:
Association. Hon’ble Mr. Justice A. K. The 36th Foundation Day of the
Pattnaik, Judge, Supreme Court of India Federation was organised by various
was the Chief Guest. Hon’ble Mr. Justice zones on 11th November, 2012. East
B. P. Das, Judge Odisha High Court, Zone organised it in Cuttack. South
Dr. A. Samanta, founder, KIIT Zone organised at Missionary of
University, Bhubaneswar and many other Charities, Mother Teresa ID Hospital,
dignitaries graced the Conference. Secunderabad. This year also it was

organised by various zones. All the

office bearers, NEC members, Zone

Chairmen and participating members

deserve our appreciation for nicely

celebrating the Foundation Day.

• Udaipur National Tax Conference:

A National Tax Conference was held

• AOTCA Conference : 8 Senior Members on 15th and 16th December, 2012 at
including 3 past presidents of AIFTP Udaipur. Hon’ble Mr. Justice Swatanter

51

All India Federation V. Ramachandran’s Foundation Trust”
of Tax Practitioners was held at Chennai with a Memorial
Lecture delivered by Hon’ble Mr. Justice
Kumar of the Supreme Court was the Chief F. M. Ibrahim Kalifulla of Supreme
Guest. Court at Hotel Park Sheraton, Chennai.

• A Two Day National Tax Conference
was held at Hyderabad on 6th and 7th
• Tax seminar at Tirumala on 16th and July, 2013. The Chief Guest was Justice
17th March, 2013. Anil R. Dave of the Supreme Court
of India. Hon’ble Mr. Justice Kalyan
Jyoti Sengupta, Chief Justice of Andhra
Pradesh High Court and Hon’ble Mr.
Justice R. K. Agrawal, Acting Chief
Justice of Madras High Court graced as
our Guests of Honour. In addition, the
august presence of Mr. Ramachandra
Rao, the retired Judge of Supreme

• The One Day National Tax Conference Court and former Chairman, Law
was held successfully at All India Arya Commission and Hon’ble Mr. Justice M.
Vaishya Samajam, Ring Road, Tirumala S. Ramachandra Rao and other Judges
on 16th March, 2013 jointly with of the Andhra Pradesh High Court was
Tirupati Tax Bar Association. It was well appreciated. The inaugural session
exceptional opportunity of having nice on 6th instant went on very well beyond
darshan of Lord Venkatesh Balaji and vision and expectations. Three senior
also having a conference at Tirumala. Professionals

• Late V. Ramachandran’s Foundation
Trust: An inaugural function of the past
president late National President “Late

52

namely, Advocate D. Harikishan, CA. l'�£\RCHING
Mr. M. V. Purushothama Rao and Tax towards
Practitioner Mr. S. B. Chandrana were
also felicitated. GOLDEN JUBILEE

• Seminar on Natural Justice: A Seminar Hon’ble Mr. Justice A. K. Sikri, Judge,
on “Natural Justice in Taxation” was Supreme Court of India, Hon’ble Dr.
organised on 10th August, 2013 at the Justice Arijit Pasayat, former Judge,
Calcutta Swimming Club, in which Supreme Court of India and Chairman,
Hon’ble Mr. Justice Kalyan Jyoti Authority on Advance Ruling; Hon’ble
Sengupta, Chief Justice of Andhra
Pradesh High Court was the Chief Mr. Justice Barin Ghosh, Judge,
Guest. Uttarakhand High Court; Hon’ble Mr.
Justice Rajesh Bindal, Judge, Punjab
• Tax Conference at Varanasi : The & Haryana High Court; Hon’ble Ms.
North Zone in co-operation with Justice Reva Khetrapal, Judge, Delhi
Varanasi Branch of CIRC of ICAI High Court; Hon’ble Mr. Justice J. K.
organised a Tax Conference at Ranka, Judge, Rajasthan High Court.
Hotel Clarks on 31st August and HH Swami Chidanand Saraswati
1st September 2013 in Varanasi. Hon’ble blessed all the delegates and his speech
Justice Shiv Kirti Singh, Chief Justice enlightened the Conference.
Allahabad High Court was the Chief
Guest while Hon’ble Mr. Justice Tarun Seminar on “Stay of tax demand”
Agrawal, Judge, Allahabad High Court • with Business Standard: A Seminar
and CBDT Member were the Guests of on stay of tax demand was organised at
Honour. the Calcutta Club on 30th November,
2013 by East Zone jointly with famous
• National Tax Conference at Rishikesh: newspaper “Business Standard”. The
National Tax Conference was organised keynote speakers were Shri S. K. Poddar
at Rishikesh from 15th to 17th and Shri Narayan Jain. Mr. Subash
November, 2013. It was inaugurated by Agarwal and Mr. Deepak Jain also
deliberated the topic very well. The
• Business Standard carried a quarter page
complementary advertisement as well as
nice coverage of the Seminar.

Felicitation of Hon’ble Justice J. K.
Ranka : A programme was organised at
Kota wherein our Life member Hon’ble
Justice J. K. Ranka was felicitated on his
elevation as Judge of Rajasthan High
Court.

53

All India Federation
of Tax Practitioners

• 9th Nani Palkhivala Tax Moot Court • 10th Nani Palkhivala Tax Moot Court

Competition was organised at Mumbai Competition was organised at Mumbai

from 11th to 13th October, 2012 jointly from 3rd to 5th October, 2013 jointly

with Income Tax Appellate Tribunal with Income Tax Appellate Tribunal

Bar Association in association with Bar Association in association with

Government Law College, Mumbai. Government Law College, Mumbai.

Source : Published in 40 years of Milestones and Beyond at
Page No. 32 to 36

mm

54

l'�£\RCHING
towards

GOLDEN JUBILEE

J. D. Nankani
Advocate, Mumbai
National President (2014 & 2015)

17th National Convention, Mumbai

The 17th National Convention was held on by Hon’ble Mr. Justice H. L. Gokhale, Supreme
26th & 27th December, 2013 at Y. B. Chavan Court of India followed by keynote address.
Auditorium, Mumbai. The theme of the Hon’ble Mr. Justice Rajesh Bindal, Judge, Punjab
Convention
was “ Tax & Haryana
Jurisprudence High Court,
– Challenges Hon’ble Mr.
Ahead”. This Justice J. K.
Convention Ranka, Judge,
was dedicated Rajasthan
to our High Court
respected past and Shri Y.
president Late Shri B. C. Joshi who was National P. Trivedi,
President for the term 1984 to 1990. Shri Senior Advocate, Member of Parliament (Rajya
B. C. Joshi was instrumental in formation of the Sabha) graced the occasion and shared their
Federation. The Convention was inaugurated views. Shri P. C. Joshi, Past President of AIFTP
paid tribute to Late Shri B. C. Joshi.

The following individuals and zonal representatives were presented awards:

Sr. Name of Award Sponsored by Awarded to
No.

1. Best Conference Award, 2012 Ranka Public Charitable AIFTP – EZ (Guwahati

Trust Conference)

2. Best Conference Award, 2013 Ranka Public Charitable AIFTP – WZ (Baroda

Trust Conference)

55

All India Federation
of Tax Practitioners

Sr. Name of Award Sponsored by Awarded to
No.

3. Best Seminar, 2012 Ranka Public Charitable AIFTP – CZ (Raipur Seminar)
Trust

4. Best Seminar, 2013 Ranka Public Charitable AIFTP – NZ (Varanasi

Trust Seminar)

5. Best Zone Chairman Ranka Public Charitable Mr. Indu Chatrath – Eastern

Trust Zone

6. Membership Development Mukul Gupta in memory of Mr. Dilip Kumar Agrawal,

2012 & 2013 Late Darshan Lal Ji Gupta Siliguri

7. Maximum Participation 2012 Dr. Ashok Saraf in memory Samir Jani, Junagarh
of Late Justice Dr. B. P. Saraf

8. Maximum Participation 2013 Dr. Ashok Saraf in memory M. Srinivasa Rao, Eluru
of Late Justice Dr. B. P. Saraf

9. Best Upcoming Speaker 2012 Shri Bharat Ji Agrawal in Mr. Deepak Jain, Kolkata
memory of Late Rajaram
Agrawal

10. Best Upcoming Speaker 2013 Shri Bharat Ji Agrawal in Mr. Ruchir Bhatia, New Delhi
memory of Late Rajaram
Agrawal

11. Best Zone Vice Chairman for Dr. Ashok Saraf in memory Mr. A. Retna Kumar,

Term of Late Justice Dr. B. P. Saraf Trivandrum (SZ)

12. Chairman for Best Zone Shri Bharat Ji Agrawal in Southern Zone
memory of Late Rajaram
Agrawal

13. Outstanding Contribution Dr. Ashok Saraf in memory Dr. K. Shivaram, Mumbai
to the Development of Tax of Late Justice Dr. B. P. Saraf
Profession

14. Outstanding Tax Conference Presidential Award Surat Conference
2012

15. Maximum Participants in Income Tax Bar Association, Ranchi Conference (EZ)

Conference Varanasi in memory of Late

Anil Kumar Singh

16. As Secretary General Presidential Award Mr. Narayan Jain, Kolkata

17. Outstanding Contribution Presidential Award Mr. Kishor Vanjara, Mumbai

56

l'�£\RCHING
towards

GOLDEN JUBILEE

• Two Day National Tax Conference at • Shri C. K. Chaterjee, Adv.,
Rishikesh was held from 15th to 17th Kolkata
November, 2013. It was inaugurated by
Hon’ble Mr. Justice A. K. Sikri, Judge, • Shri J. P. Agrawala, Sr. Adv.,
Supreme Court of India, Hon’ble Dr. Titilagarh
Justice Arijit Pasayat, former Judge,
Supreme Court of India and Chairman • Shri Jiban Ku. Pattanaik, Sr. Adv.,
Authority on Advance Ruling; Hon’ble Cuttack
Mr. Justice Barin Ghosh, Judge,
Uttarakhand High Court, Hon’ble Mr. • The Central Zone of All India
Justice Rajesh Bindal, Judge, Punjab Federation of Tax Practitioners organised
& Haryana High Court, Hon’ble Ms. a Tax Conference jointly with ITAT
Justice Reva Khetrapal, Judge, Delhi Bar Association, Jodhpur. In inaugural
High Court; Hon’ble Mr. Justice J. K. session Hon’ble Shri Hari Om Maratha,
Ranka, Judge Rajasthan High Court. Judicial Member, ITAT, Jodhpur Bench
HH Swami Chidanand Saraswati blessed was the Chief Guest, Honb’le Shri N.
all the delegates. K. Saini, Accountant Member, ITAT,
Jodhpur Bench was the Guest of
• Seminar on “Stay of tax demand” with Honour and Hon’ble Shri J. R. Lohiya,
Member, Rajasthan Tax Board, Ajmer
Business Standard was organised at was the Special Guest.

the Calcutta Club on 30th November, The National Tax Conference organised
by the AIFTP, Punjab Tax Bar
2013 by East Zone jointly with famous • Association, District Tax Bar Association
(Sales Tax), Ludhiana and Taxation Bar
newspaper “Business Standard”. Association (Direct Taxes), Ludhiana was
held on the 15th and 16th of February,
• Celebration of 38th Foundation Day of 2014 at Ludhiana, a city acclaimed for
AIFTP at Odisha its industry and heavy taxpayers. The

Chief Guest : Hon’ble Mr. Justice theme of the Conference was ‘Existing
Indrajit Mohanty, Odisha High Court. and Emerging issues in Taxation’. It

Guest of Honour : Ashok Kumar Parija,
Sr. Advocate, Odisha
High Court.

Felicitation to 5 Senior
Members

• Shri Gajanan
Sawdia, Adv.,
Baragarh

• Shri Pravat Kumar Dash, Sr. Adv.,
Anugul

57

All India Federation
of Tax Practitioners

was inaugurated by one of the pillars of invocation to Lord and gave a good
the Indian legal system, Hon’ble beginning. She sang Muthusamy
Mr. Justice J. S. Kheher, Judge, Dishathar’s kirthi.
Supreme Court of India. Hon’ble
Mr. Justice S. K. Kaul, Chief Justice of The acting Chief Justice of Madras
Punjab & Haryana High Court and High Court was then invited to deliver
Hon’ble Mr. Justice S. K. Mittal of the his special address. The Acting Chief
Hon’ble High Court extended their Justice Hon’ble Mr. Satish Agnihotri
unflinching support by being present in his speech welcomed in Tamil. He
throughout the session. quoted Justice Holmes “Tax is the price
one pays for civilization” and ended
Two Day Conference was organised his speech quoting from his guru and
under the banner of AIFTP (SZ) along said that “Taxpayer should get what he
with Society of Auditors, Revenue Bar wants out of paying taxes through tax
planning”. He also stated that in UK
Association, Chartered Accountants unitary system is practised whereas in
Study Circle, Association of Chartered India we should expect how and when
to levy tax, collect in a proper manner.
Accountants, International Chambers He also quoted Kalidasa and stated that
of Indirect Tax Professionals at Park the main criticism is that the money
Sheraton, Chennai on June 28, 2014. collected as taxes are spent away on
The inaugural function started ostentatious Governmental expenditure.
precisely at 8.55 a.m. Mrs. Gayathri His focus was on ethics, tax culture
Venkataragavan, rendered a melodious and the tax advisors should follow the
nuances of tax culture and comply with
58 all tax laws. His Lordship stated that
taxation as such has not failed but there
is a lot of scope for improvement. Social
progress is not commensurate with the
tax evasion which is very rampant.

Mr. S. Gurumurthy, CA then
spoke. He compared the concept of
modernity with that of contemporary
challenges. He gave examples of
individuals honesty in the form of loss
wallet and loss of cell phones and the
return of the same and highlighted that
individual honesty as against State is
noticed all over the world. He compared
India with other countries. He traced
legislation from Prof. Kaldar to others
and stated that modernity disregards

l'�£\RCHING
towards

GOLDEN JUBILEE

beliefs. The larger aspects in taxation Benjamin Franklin was quoted. His

should be from savings, black money Lordship, I quote “Law is like a traveller

curbing overview from intellectual always ready for tomorrow’s travel”.

assessment from macro level to micro “Law’s system should be stable and not a
analysis. He quoted from a leading standstill”. In the end His Lordship said
author by name Paul that reverence is that taxation without representation and
forgotten to virtue. representation without taxation is not

Thereafter, the solemn release of good and both have to be balanced.

Conference souvenir was performed. • Justice Dr. B. P. Saraf, National Tax
Hon’ble Mr. Justice C. Nagappan, Judge Moot Court Competition. The Moot
of the Supreme Court released the same. Court competition offers a great
The Hon’ble Mr. Justice C. Nagappan opportunity to the students of law to
gave the Chief Guest’s address. His build on what they are learning in
Lordship traced the road map of tax law schools and apply it to practical
laws from Adam Smith‘s dictum and

highlighted 4 maxims. His Lordship,

in his speech touched upon the OECD

regulations, MUTUAL agreement

procedure, application of GAAR, and

other challenges like multiple taxation,

cross-border transactions, transfer

pricing, applicability of e-commerce,

application of internet, computerisation

in the matter of transfer pricing

comparisons cases/options. These life and after they become lawyers,
issues are bound to create modern they can appear before a judge with
challenges apart from advance transfer better confidence said Justice Altamas
pricing mechanisms. His Lordship Kabir, former Chief Justice of India
also emphasised that AAR’s role in valedictory session of Justice
and a device mechanism like mutual Dr. B. P. Saraf National Tax Moot
agreement procedure in order to avoid Court Competition was organised
any differences between assessees and in Kolkata in the name of Justice
the tax departments or in the alternative Dr. B. P. Saraf, former Chief Justice of
should be minimised. Deliberations Jammu & Kashmir High Court. It was
on vital roles played by economists, jointly organised by All India Federation
lawyers, administrators, and discussions of Tax Practitioners (AIFTP) and the
with taxpayers on ground level would West Bengal National University of
alone meet the modern challenges. The Juridical Sciences (WBNUJS) on 16th
concept of retrospective amendments and 17th of August, 2014 at WBNUJS
have created more complications in the Campus, Salt Lake, Kolkata.
matter of compliances and regulations.

59

All India Federation function was organised jointly with The
of Tax Practitioners Sales Tax Practitioners’ Association of
Maharashtra, which Association was
• The All India Federation of Tax also celebrated its Foundation Day.
Practitioners (Western Zone) along Mr. Punjab Singh from Patna was
with The Sales Tax Practitioners’ the Keynote speaker, who illuminated
Association of Maharashtra, Sales Tax the audience with his very interactive
Bar Association, Nagpur and Vidarbha and lively talk on “Attitude, A Key to
Tax Practitioners’ Association, Nagpur Happiness”. Mr. Singh presented live
organised Two Day National Tax examples/incidents on the aspects of
Conference at Suraburdi Meadows, keys to remain happy. The talk was very
Nagpur on 23rd & 24th August, 2014.
The total delegates were around 300 illuminating and was very well received.
with around 170 resident delegates The Chief Guest for the function was
coming from various parts Hon’ble Shri V. V. Guthe, Member,
of India. The theme of the Maharashtra Sales Tax Tribunal.
conference was “Learn, Relax
& Rejuvenate” keeping in The highlight of the function of
mind the unique location of felicitating the Past Western Zone
the resort. The chief guest Chairmen, at the hands of Shri P.
for the inaugural session was C. Joshi, Past National President of
Hon’ble Mr. Justice Bhushan AIFTP. Dr. K. Shivaram, National
Dharmadhikari, Bombay High Court, Past President of AIFTP also gave his
Nagpur Bench and Guest of Honour blessings. Both the Past Presidents
recounted their association with the
AIFTP and shared their memories and
experiences concerning AIFTP. The
was Shri G. B. Indulkar, Additional Past Zonal Chairmen who were present
Commissioner of Sales Tax, Maharashtra and accepted the honour also briefly
State. shared their sentiments. The Past Zonal
Chairmen who were felicitated are:
• Foundation Day Celebration by AIFTP
(WZ) (i) Shri K. K. Ramani (1997-1999)

The Western Zone of AIFTP celebrated (ii) Shri Pranay H. Marfatia (2000-
the Foundation Day of AIFTP at a 2002)
function held 15-11-2014 at Navinbhai
Thakkar Auditorium, Shraddhanand
Road, Vile Parle (E), Mumbai. This

60

l'�£\RCHING
towards

GOLDEN JUBILEE

(iii) Shri J. D. Nankani (2003-2005) Mukul Gupta, National Vice-President–
NZ, Shri Arvind Shukla, Chairman,
(iv) Shri Keshav B. Bhujle (2006 & NZ and Shri S. R. Wadhwa, Past Vice-
2007) President–NZ. The singers rendered
melodious Ganesh Prarthana and
(v) Smt. Nikita R. Badheka (2008 & Saraswati Ahwan in the background.
2009)

(vi) Shri Harish N. Motiwalla (2010 &
2011)

(vii) Shri Vinayak Patkar (2012 &
2013)

Each of the above dignitaries were

presented with a shawl, a coconut and a

memento. Chief Guest Justice Mr. Rajesh Bindal

• Foundation Day Celebration held on praised the presentation of Dr. O. P.
15th November, 2015 by AIFTP (NZ) Sharma as very exhaustive and thought
provoking. He said that tax professionals

The Northern Zone of ‘All India should not only ensure payment of due
Federation of Tax Practitioners’ tax by assessees but should also watch
celebrated the 39th Foundation Day that taxes collected by the Government
in the newly built IFA Hall, NOIDA. are spent properly. He appealed AIFTP
The motto of the Federation ‘Ethics, to take lead in this respect. He said
Education and Excellence’ was the that self discipline is necessary for a
central theme of the discussion. Dr. professional and one should be
O. P. Sharma, eminent scholar from conscious of his duties and not of only
Gayatri Parivar, Shantikunj, Haridwar his rights. He expressed concern that Bar
was the keynote speaker on the topic Councils are not offering continuous
of ‘Ethics, Education & Excellence in education programmes for the Tax
Tax Professional’s Life in the Changing Advocates.

Scenario’. The programme started with • Two Day National Tax Conference at
the lighting of the lamp by dignitaries Jaipur
on stage – Hon’ble Mr. Justice Rajesh

Bindal, Judge, Punjab & Haryana “National Tax Conference, 2014”
High Court, Dr. O. P. Sharma, Key
organised by All India Federation
note speaker, Shantikunj, Shri N. M.
of Tax Practitioners, Rajasthan
Ranka & Shri Bharat Ji Agrawal, both
Tax Consultants’ Association, Tax
Senior Advocates and former National
Consultants’ Association and Jaipur Tax
Presidents, Shri M. L. Patodi, Advocate
Bar Association at Birla Auditorium, on
and former National President, Shri
December 20–21, 2014 the National Tax

61

All India Federation
of Tax Practitioners

Conference was inaugurated by Hon’ble Mr. (iii) Constitutional Perception of
Justice R. K. Agarwal, Judge, Supreme Fundamental Duties by Shri N.
Court of India. The guest of honour M. Ranka, Senior Advocate.
was Hon’ble Mr. Justice Ajay Rastogi,
Administrative Judge, Rajasthan High (iv) Rajasthan VAT Law and Practice
Court and Keynote Speaker was Mr. by Shri Pankaj Ghiya, Advocate.
Ashok Sharma, CFO, GreenLam
Industries Ltd. (v) Basic Questions and Answers on
Foreign Exchange Management
Act, Non-Resident Taxation
etc., authored by S/Shri Sujeeth
In the inaugural session six books were Karkala, Rahul K. Hakani,
Rahul R. Sarda and Dilli R.
released by the Hon’ble Chief Guest and • Bhatta, Advocates and edited by
the Guest of Honour namely – CA. Dilip J. Thakkar and Dr.
K. Shivaram, Senior Advocate
(i) RTCA Hand Book for (AIFTP’s publication).
Professionals 2014-15,
edited by Shri Rajnish (vi) Guidelines for claiming Incentives
Singhvi, FCA. on Investment in Industries and
Service Sector in Rajasthan by
Mrs. Ritu G. P. Das and Ms. Ishu
Jain, Chartered Accountants.

It is important to note that first four
books were distributed free of cost to all
the delegates.

National Tax Conference, 2015 organised
by AIFTP (EZ) in association with North
Bengal Tax Advocates Association &
Siliguri Tax Advocates Bar Association

(ii) Selected decisions of
Rajasthan High Court
of Income-tax by Shri
Mahendra Gargieya,
Advocate.

62

on 17th & 18th April, 2015 at Ranga l'�£\RCHING
Mancha, Darjeeling. towards

• Two Day National Tax Conference at GOLDEN JUBILEE
Bengaluru
Appellate Bar Association, Tax Advocate
AIFTP (SZ) jointly with Karnataka State Association & Gujarat Sales Tax Bar
Chartered Accountants Association Association. The Conference was for
and Bangalore Branch of SIRC of 2 days i.e. 10th & 11th July, 2015.
ICAI organised Two Day National The Conference was inaugurated by
Tax Conference at Hotel Le Meridian, Hon'ble Mr. Justice Anil Dave, Judge,
Bengaluru on 13th & 14th June, 2015. Supreme Court of India. Mr. Justice
(Retd.) Dev Darshan Sud, who was on
his maiden visit to Ahmedabad also
shared his old memories with Hon’ble
The Conference was inaugurated by Mr. Justice (Retd.) C. K. Thakker. He
Hon’ble Shri D. V. Sadananda Gowda, was at Ahmedabad for two days and
Minister for Law & Justice. took stock of Ahmedabad ITAT. His
address was enlightening delegates. He
National Tax Conference, 2015 was along with Shri Shushil Chandra, Prin.
jointly organised Chief CIT were Guests of Honour.
by All India
Federation of This National Tax Conference will be
Tax Practitioners remembered for long, as something
– Western Zone unique, in terms of its focus on
and All Gujarat championing Tax Reforms. This was
Federation of possible only because of the august
Tax Consultants presence of Dr. Parthasarthi Shome,
supported by Eminent Economist and Chairman
Income Tax Bar of the Tax Administration Reforms
Association – Commission. Organisers felt legitimately
Ahmedabad, Ahmedabad Branch of proud to be the first organisation in
WIRC, CA Association, Income Tax the country to initiate a public debate
on the vital theme of reforms that can
pioneer a new era in the country’s

tax administration. It was also the
inspiration, guidance and support

63

All India Federation
of Tax Practitioners

received from the panellists at this • One Day Seminar on occasion of

interaction, Dr. K. Shivaram, Shri S. R. Foundation Day at Jodhpur

Wadhwa and Shri Mukesh Patel, who
also played at vital role in making the One day tax conference has been

entire interaction very lively. organised on occasion of Federation Day

at Hotel Niki International, Ratanada,

AIFTP (WZ) jointly with The Chamber Jodhpur (Raj.) on 21st November,

of Tax Consultants and The Sales Tax 2015. Conference was inaugurated by

Practitioners’ Association of Maharashtra Chief Guest Shri K. L. Goyal, IRS,

organised Two Day Seminar on Real Ex-Commissioner, Central Excise &

Estate Transactions – Legal, Taxation Custom and Guest of Honour Shri

and Accounting Aspects on 7th & 8th Pokar Ram Jakhar, Appellate Authority,

August, 2015 at Hotel West End, New Commercial Taxes Department, Jodhpur.

Marine Lines, Mumbai. • Two Days Interactive Residential

• Two Day National Tax Conference at Conference with different Professionals

Varanasi, 2015 on Law applicable to Real Estate and

Inaugural session was graced by Hon’ble Redevelopment at Palghar.

Mr. Justice R. K Agrawal, Judge Supreme • The Central Zone of All India

Federation of Tax Practitioners organised

a Tax Conference jointly with ITAT

Bar Association, Jodhpur In Inaugural

session Hon’ble Shri Hari Om Maratha,

Judicial Member, ITAT, Jodhpur Bench

was the Chief Guest, Honb’le Shri N.

K. Saini, Accountant Member, ITAT,

Jodhpur Bench was the Guest of

Honour and Hon’ble Shri J. R. Lohiya,

Court of India as Chief Guest and Mr. Member, Rajasthan Tax Board, Ajmer

K. V. Chowdar y, Central Vigilance was the Special Guest.

Commissioner of India as Guest of mm
Honour.

64

l'�£\RCHING
towards

GOLDEN JUBILEE

Dr. M. V. K. Moorthy
Advocate, Hyderabad
National President (2016)

18th National Convention, Hyderabad

• On 26-12-2015, the Convention was • Justice Dr. B. P. Saraf National Tax

inaugurated at 10.00 AM in Hall No. Moot Court Competition, 2016 at

1 of the Jalavihar by the Divine Special Kolkata

Guest His Holiness Bhagwan Shri The 2nd Justice Dr. B. P. Saraf National
Shri Shri Ramadootha Swamy who lit Tax Moot Court Competition, 2016
the lamp joined by another Guest of organised on 9th & 10th January, 2016.
Honour Dr. K. Lakshman, Member of Jointly with WBNUJS at Salt Lake,
Legislative Assembly in Hyderabad City Kolkata. Our National President Dr.
on the dais. M. V. K. Moorthy, Deputy President

Premlata Bansal, Dr. Ashok Saraf, Shri

S. K. Poddar, Shri Narayan Jain &

Mr. Indu Chatrath Chairman Moot

Court Committee were present on the

occasion. Final Session of the Moot

Court was presided by a five-Member

Bench comprising of Hon’ble Justice

Altamas Kabir, Former Chief Justice of

• Foundation Day Celebrations at
Thiruvananthapuram

AIFTP Foundation Day celebrations was
held at Thiruvananthapuram on 20-11-
2015 at Kallarackkal Hall, Trivandrum
Tennis Club, Thiruvananthapuram.

65

All India Federation
of Tax Practitioners

India Supreme Court, Hon’ble Justice • Two Day National Tax Conference at

Ashok Kumar Ganguly Former Judge Nashik

Supreme Court of India and three
Sitting Judges of Calcutta High Court Two Day National Tax Conference

Hon’ble Justice Indira Banerjee, Hon’ble was held on 12th & 13th March, 2016

Justice Joymalya Bagchi and Hon’ble at The Gateway Hotel, (Taj Group)

Justice Tapas Mukherjee. 15 teams Ambad, Nashik. The Theme of the

participated from all over India from Conference was “Comprehensive

various Law Schools & Colleges in the Symposium on Direct and Indirect Tax”.

Moot Court Competition, 2016.

• Platinum Jubilee Celebration of Income
Tax Appellate Tribunal at New Delhi

Platinum Jubilee Celebrations of Income
Tax Appellate Tribunal, Ministry of

Law & Justice, The Conference was organised by All
Government India Federation of Tax Practitioners
of India had – Western Zone in association with
conducted a The Sales Tax Practitioners’ Association
programme at of Maharashtra, Tax Practitioners’
New Delhi on
24th and 25th Association, Nashik and
January, 2016. Nashik Branch of WIRC
of ICAI.
66
Two Day National
Tax Conference was
inaugurated by Hon’ble
Mr. Justice S. C.
Dharmadhikari, Judge,
Bombay High Court
followed by keynote address on “Tax–
Jurisprudence – Challenges Ahead”
during the inaugural session.

Shri Santosh Mandlecha, Sr. Vice-
President of Maharashtra Chamber of
Commerce, Industry & Agriculture
(MACCIA) graced the occasion and
shared his views.

• International Tax Conference – 2016 at l'�£\RCHING
Tashkent towards

The Conference was inaugurated by GOLDEN JUBILEE
Mr. Sharma, Counsellor of the Indian
Guest of the session, Shri Binod Poddar,
Advocate General, Jharkhand and Shri
S. D. Sanjay Additional Solicitor General
were the Guests of Honour.

Embassy at Uzbekistan and Mr. Ashok • Seminar on Taxation on 28th August
Tiwari a leading industrialist of India in • 2016 at Bhavnagar
Uzbekistan. In the inaugural ceremony,
Seminar on 10th September, 2016 at
Anand.

the President Dr. M. V. K. Moorthy • Two Days Conference at Trivendrum
welcomed all the delegates to the was held on 21-22 October, 2016,
Conference and informed about the inaugurated by Dr. T. M. Thomas
activities of the AIFTP. Isaac, Minister of Finance & Coir,
Government of Kerala.

• Two Day National Tax Conference at
Jamshedpur

Hon’ble Justice R. K. Agrawal, Judge
Supreme Court of India was the Chief

67

All India Federation
of Tax Practitioners

Full Day Seminar on GST at Thane, Mumbai Two Day National Tax Conference at Pune and
on Saturday, 5th November, 2016
Foundation Day Celebration on 11th and 12th

November, 2016

Simultaneous Foundation Day Celebration held
at various parts of the country

mm

68

l'�£\RCHING
towards

GOLDEN JUBILEE

Prem Lata Bansal
Sr. Advocate, New Delhi
National President (2017)

19th National Convention, New Delhi

• 19th National Tax Convention at New • Two Day National Tax Conference

Delhi from 2nd to 4th December, held on 25th & 26th February, 2016 at
2016. The theme of the Convention Chandigarh.
was Fundamental Duties of a Citizen:

Article 51A of the Constitution of India The theme of the Conference was
– A Forgotten Affair! ‘Tax Without Tears – Role of Tax

The Convention was Professionals’. It was inaugurated by one
of the most celebrated judges of India,
inaugurated by Hon’ble Hon’ble Dr. Justice D. Y. Chandrachud,
Judge, Supreme Court of India. The
Mr. Justice A. K. Sikri, Judge Supreme Guest of Honour for the inaugural
session was Hon’ble Mr. Justice S. S.
Court of India and Hon’ble Mr. Justice Saron, Judge, Punjab & Haryana High
Court at Chandigarh.
R. K. Agarwal, Judge, Supreme Court

of India as Guest of Honour. Shri P.

H. Parekh, Past President, Supreme

Court Bar Association and a Padmashree

awardee was the Special Guest on the

occasion.

69

All India Federation
of Tax Practitioners

• One Day Seminar at Jalpaiguri held on
8th April, 2017

• Full Day Seminar on GST Awareness -

• Two Day National Tax Conference at Mumbai

Anand (Gujarat) • With a view to help the professionals,

dealers and assessees, All India

Federation of Tax Practitioners (Western

Zone) supported by Maharashtra

Chamber of Commerce, Industry &

Agriculture, Mumbai, has arranged a full

day seminar on the Goods and Services

• The theme of the Conference was “Post Tax Awareness on Friday, 16th June,
Demonetisation Taxation”. 2017

• The Conference was inaugurated by • Intensive Study Course on GST – A to

Hon. Justice R. K. Agrawal, Judge, Z of GST - Thane

Supreme Court of India. Guests of With a view to help the professionals,
Honour were Hon’ble Justice J. K. dealers and assessees, All India
Ranka, Judge, Rajasthan High Court Federation of Tax Practitioners (WZ)
and Res. K. H. Kaji, President Emeritus, jointly with the Tax Practitioners
AGFTC. Association - Thane, Sales Tax

• International Tour Cum Conference Practitioners Association of Maharashtra
2017 – Kandy, Colombo, Sri Lanka, - Mumbai, Thane Manufacturers
3rd – 8th June, 2017. Association and Tax Friends - Mumbai,
has arranged an Intensive Study Course

The Conference was inaugurated by “A to Z of GST” to be held on Saturday,
H.E. Mr. Taranjit Singh Sandhu, High 3rd June, 2017, Saturday, 10th June,
Commissioner of India to Sri Lanka. 2017, Saturday, 17th June, 2017 and
Saturday, 24th June, 2017 at Thane

• Two Conferences organisied by Central
Zone in the month of June, 2017

CZ organised two Conferences, one
on 4th June 2017 at in which more
than 254 delegates were participated,
The Conference was on the subject

70

l'�£\RCHING
towards

GOLDEN JUBILEE

Income Tax Computation and Disclosure • Tax Seminar on GST and Income Tax

Standards and Benami Transation,GST on 22.07.2017 – Jodhpur

and RERA. AIFTP (CZ), ITAT Bar and Marudhara

Tax Bar Association (Western Rajasthan)

and Rajasthan Steel Re-Rollers

Association organized a Tax Seminar on

Shri Suresh Rathi, President, Rajasthan High Court Shri Ganesh Purohit, Deputy President addressing the

Advocate Association inaugurating the seminar. gathering.

Second conference was organized in GST and Income Tax. Chief Guest of
Rajnandgaon on 17 June, 2017 which is the function was Mr. Ganesh Purohit,
presided over by Deputy President Adv. Deputy President, AIFTP and Special
Ganesh Purohit and Guest of Honour Guest was Past President Mr. M. L.
was Mr. P.M. Chopra Conference Patodi and Guest of Honour was Mr.
Chairman (CZ) and Member NEC. Alok Gupta, Commissioner, Central
Excise.

• Justice Dr BP Saraf National Tax
Moot Court was organised by AIFTP
on dais Shri P. M. Chopra, Conference Chairman, East Zone and National University of
Shri Ganesh Purohit, Deputy President, Shri D. Juridical Sciences at NUJS, Kolkata on
C. Mali, Chairman (CZ), Shri Rajesh Joshi, Joint 29th and 30th July, 2017
Secretary

• Residential Refresher Course (RRC) at Goa

Shri P. C. Joshi, Past President, AIFTP and Smt. Prem Moot Court Award giving in Justice Dr. BP Saraf
Lata Bansal, National President, AIFTP inaugurating National Tax Moot Court 2017 organised by AIFTP
the REP. Also seen from left to right Dr. Shashank EZ and NUJS Kolkata. Also seen Justice K. J.
Dhond, President, GSTPAM and Shri Chirag Parekh, Sengupta, Justice D. P. Dey, Dr. Ashok Saraf, R.
Chairman, AIFTP (WZ). D. Kakra, Narayan Jain, Indu Chatrath, Arvind
Agarwal, S. C. Agarwal, K. K. Jain and award
winning students and others.

71