The author argues that the adverse outcome of the Aditya Birla Nuvo matter was the result of shoddy drafting of the JV agreements by AT&T’s lawyers which the department’s lawyers exploited to the hilt. But its too early to write an obituary for the India-Mauritius DTAA says the author
The author raises the seminal question as to why, while the Tribunal has all the trappings of a Court, does it not have the power to punish for contempt. He cautions lower authorities that the lack of contempt power is no reason for not following the binding judgements of the Tribunal. He also makes a fervent plea to all practitioners to uphold the honour & dignity of the great Institution
he author argues that the verdict of the Special Bench in Tata Communications vs. DCIT that stay of demand can be extended by the Tribunal beyond 365 days is the result of inept handling by the department. He calls the situation a “fiasco” for the department and dishes out advice on what can be done to remedy the situation
The author pays rich tribute to the Tribunal for its exemplary functioning in the role of dispensing justice. However, this is not the time for the Tribunal to rest on its laurels, exhorts the author, and warns that there are several challenges ahead. To meet the challenges, the author has formulated an agenda for the Bar & the Bench to implement. If implemented in true earnest, the Tribunal will become the best judicial institution in the Country assures the author
The author says that modern day battles are fought in the court room and that lawyers and CAs are the new warriors. He lauds the efforts of the National Tax Moot Court Competition which hones the skills of budding professionals but says that the time has come to debate whether the desired objects are being achieved or there is some other way to benefit young professionals
The author argues that non-residents dread the ‘Force of Attraction’ rule in Double Taxation Avoidance Agreements because it permits the taxation of income arising outside the Contracting State. The ‘Force of Attraction’ rule can also create an anomalous situation where an assessee may be better off under the domestic law than under the tax-treaty law, says the author
The Finance Minister publicly expressed his anguish at the mounting number of frivolous cases filed by the department which are choking the Courts. The author, a public-spirited citizen ever eager to help the FM in such matters, puts on his thinking cap and formulates a 12-point agenda to cure the malaise. If implemented in real earnest, the mindless filing of departmental appeals will cease, assures the author. Is the FM listening?
The Author fondly refers to the Tribunal as ‘Mother’ and urges that by the time its Platinum Jubilee is celebrated, it must be regarded as the finest legal Institution in the Country. It is possible, he says, if the Bar and the Bench play their part!
The author is full of praise at the clarion call of the new Chief Justice of India that one must put duty to the Country before duty to the self. Inspired, he has formulated a 10-point agenda and implores us to follow it in the right spirit to bring some nobility into the noble profession
The author is indignant at the proposal of the Government to discriminate between the retirement age of heads of Tribunals and the retirement age of other Members. He argues that it is illogical to have different retirement ages for members of the same Institution. He, however, is in favour of a general increase in the retirement age and argues that retirement at an age when the Judges’ intellectual faculties are at their peak results in a sheer waste of abilities, expertise and experience