The Chamber of Tax Consultants, which is one of the oldest and most vibrant associations, of Tax professionals, has completed its centenary. On the occasion of 99th Annual General Meeting, which was held on 4th July, 2006, at MCA The Lounge Mumbai, Honourable Smt. Beena Pillai, Judicial Member, ITAT Mumbai, was the Chief Guest and addressed on the subject of “Breaking the Ceiling, Building the Legacy”.
For the benefit of tax professionals, the speech of the Honourable Smt. Beena Pillai, Judicial Member, ITAT Mumbai, is published.
It is heartening to note that, for the first time in the 100 years history of the Chamber of Tax Consultants, Ms. Neha Gada Chartered Accountant and lady professional, has been elected as the president for the term 2026-27. We wish her and her team good luck and best wishes.
Editorial.
The Chamber of Tax Consultants, one of the oldest and most vibrant professional associations of tax practitioners in India, has completed a remarkable century of dedicated service to the tax profession. The 99th Annual General Meeting, held on 4th July, 2026 at MCA-The Lounge, Mumbai, marked another significant milestone in the Chamber’s illustrious journey.
The highlight of the occasion was the inspiring address delivered by Hon’ble Smt. Beena Pillai, Judicial Member, ITAT, Mumbai, on the theme “Breaking the Ceiling, Building the Legacy.” Her thought-provoking speech emphasized the importance of perseverance, leadership, professional excellence, and the need to create a lasting legacy for future generations. We are pleased to publish her address in this issue for the benefit of members and the wider fraternity of tax professionals.
The Annual General Meeting also witnessed a historic moment in the Chamber’s journey. Ms. Neha Gada has been elected as the first woman President of The Chamber of Tax Consultants for the term 2026-27. This landmark achievement reflects the Chamber’s commitment to inclusivity, progressive leadership, and the growing role of women in the legal and tax professions.
We extend our heartiest congratulations to Ms. Neha Gada and her entire team and wish them every success in leading the Chamber to greater heights. We are confident that under her stewardship, the Chamber will continue to uphold its rich traditions while embracing new opportunities for growth and excellence in the service of the profession.
Editorial.
Good evening,
Shri Jayant Ghokale Ji, Past President of the Chamber of Tax Consultants, Ms. Neha Gada, the President-elect, Namrata Dhedia and Ketki Mittal, Past Presidents of the Chamber in the audience, Senior members of the tax fraternity, esteemed members of the Bar, ladies and gentlemen.
When I received the invitation to speak today, I asked myself what I could possibly say to an audience that has, in many ways, taught me so much over the years. Then I realised that today is not really about speaking on tax. It is about celebrating a moment that many quietly hoped to witness, a woman leading this great institution for the very first time.
As someone who has spent decades in the tax profession and has had the privilege of witnessing its evolution, I can say with conviction that this moment is not merely symbolic. It reflects the growing confidence that our profession places in the ability of women to lead, to innovate and to shape institutions. It reminds us that while progress may sometimes seem slow, it is always meaningful when it is built on merit, dedication and excellence.
It is indeed a privilege and a matter of great personal joy to be amongst members the Chamber of Tax Consultants, an institution with which I have had a long and cherished association.
I had the privilege of being a member of this esteemed institution nearly fifteen years ago. During that period, while I may not have contributed in significant measure, I had the opportunity to contribute in my own small way through articles and technical writings for the Chamber. Those years enriched me professionally, broadened my perspective and gave me the privilege of learning from some of the finest minds in the tax fraternity.
Many of the values that have guided me throughout my professional journey, the importance of intellectual honesty, respectful disagreement and lifelong learning were reinforced through my association with this Chamber. It is therefore both an honour and a nostalgic moment to stand hear on this historic occasion.
As I look back on my journey, I cannot do so without expressing my heartfelt gratitude to the seniors under whom I had the privilege of beginning my career.
In those early years, I learnt that there is immense value in saying “yes” to every opportunity to learn. Whether it meant researching a difficult point of law, preparing a brief late into the evening, carrying papers to court, or assisting my senior in every possible way. To me every assignment became an opportunity to learn and to grow. Looking back today, I realise that those seemingly ordinary tasks became the foundation of my professional life.
I consider myself particularly fortunate to have been nurtured in a chamber where women professionals were never viewed differently. We were given opportunities based on our ability, encouraged to shoulder responsibility, trusted with meaningful work and, above all, treated as equals. My seniors had confidence in me long before I developed confidence in myself. That faith they reposed in me gave me the courage to accept challenges, to appear before Courts and Tribunals and, gradually, to find my own voice as a lawyer.
To each of those seniors, I remain deeply grateful. They taught me much more than the law. They taught me discipline, humility, professional ethics and the importance of thorough preparation. They corrected me when I erred, encouraged me when I hesitated and never hesitated to entrust me with responsibility. Whatever little I have been able to achieve is, in no small measure, because they chose to invest their time, knowledge and confidence in a young lawyer. I owe them a debt of gratitude that I can never truly repay.
I also remember that, in those days, the number of women actively participating in the affairs of the Chamber was relatively small. Many of us, including myself, would often excuse ourselves from taking on larger responsibilities, attributing it to family commitments or simply believing that someone else was better suited for the role. Looking back, I sometimes wonder whether those were real barriers or simply the unconscious expectations that many women of my generation placed on ourselves.
At the same time, there were a few remarkable women who quietly devoted their time and energy to the activities of the Chamber without ever seeking recognition or worrying whether their names were known. They served with quiet dedication because they believed in the institution. Looking back today, I believe this historic occasion is also a tribute to those silent contributors. Institutions are built not only by those who occupy positions of leadership, but equally by those who serve selflessly behind the scenes. To all those women, whether present here today or not, the Chamber owes a debt of gratitude.
As I reflected on this historic moment, one question naturally came to my mind, Why did it take so long? Was it because there were no capable women? Certainly not. This profession has, for decades, been blessed with women of exceptional ability, learning, integrity and leadership. Perhaps the answer lies elsewhere in the unconscious assumptions those women carried, in multiple responsibilities that they willingly placed before themselves, and, at times, in the fact that institutions did not consciously encourage women to step forward into leadership roles.
Perhaps, in some measure, my own generation also bears a share of that responsibility. Many of us had the ability, but not always the confidence, or sometimes even the inclination to step forward. We often found reasons to remain in the background, believing that someone else would shoulder those responsibilities. Looking back, I realise that while some barriers were real, many were simply the invisible limitations we placed upon ourselves.
That is why today is much more than the installation of the Chamber’s first woman President. It marks a defining moment in the history of this great institution. For the first time since its inception, the Chamber has elected a woman as its President. This is a proud milestone, not only for women professionals but for the entire institution.
The significance of today, therefore, lies not merely in the Chamber electing its first woman President. It lies in the powerful message that the Chamber has sent, that leadership belongs to those with merit, commitment, integrity and vision, irrespective of gender. My hope from heart of my hearts that, this milestone is not the culmination of a long journey but the beginning of a new chapter, where talented women no longer question whether they belong in leadership, but prepare themselves to lead with confidence. If today’s occasion inspires even one young woman to say “yes” to leadership, then this historic moment will have achieved the purpose far greater than the election of a Woman President.
Neha, I extend my heartfelt congratulations to you. Your election is a testimony of your competence, integrity, dedication and the confidence that the members of this prestigious institution have reposed in you. I wish you and your team every success as you take forward the rich legacy of this institution. I am confident that under your leadership, the Chamber will continue to grow in strength, scholarship and service to the profession.
Leadership is not determined by gender. It is determined by vision, character, competence and the ability to inspire others.
At this juncture, it must be acknowledged that the path to leadership has not always been equally accessible. Women professionals have often had to balance demanding careers with family responsibilities, overcome unconscious biases and establish themselves through sheer perseverance. Despite these challenges, women have excelled in every sphere of life. Their achievements remind us that when opportunities are equal, excellence knows no gender. Whether in the judiciary, science, business, public administration, sports or the armed forces, women have demonstrated extraordinary courage, resilience and leadership.
Our Nation recently witnessed this in the remarkable voyage of the women officers of the Indian Navy aboard INSV Tarini, who sailed across vast oceans with exceptional skill, determination and teamwork. Their achievement is a powerful reminder that courage and leadership are never defined by gender; they are defined by preparation, perseverance and the willingness to venture into uncharted waters.
If those courageous officers could navigate thousands of nautical miles across uncertain seas with confidence and conviction, surely young women professionals can navigate the challenges of leadership with the same courage, resilience and determination. Every successful voyage begins with the courage to leave the safety of the shore, and every journey of leadership begins with the courage to take the first step.
Election of a woman President sends a powerful message to every young woman professional present in this hall, and to every aspiring member who hopes to become a part of this institution. It tells them that leadership is earned through merit, commitment and integrity. It tells every young woman that no office is beyond her reach if she possesses the ability, courage and determination to pursue it.
Professional institutions are not merely centres of technical learning. They are nurseries of leadership. They shape careers, but more importantly, they shape character, nurture values, build lifelong friendships and create future leaders. It must, therefore, be a collective responsibility of every one to ensure that talented women professionals are encouraged not merely to participate, but also to contribute, to lead and, in turn, to mentor others.
I must say this that Encouraging women into leadership is not about creating special privileges or lowering standards. It is about ensuring that talent does not remain untapped because of invisible barriers. Institutions become stronger when they benefit from diverse perspectives, inclusive leadership and the collective wisdom of all their members.
To all the well established and budding women professionals out there, I would like to say that this profession teaches an important lesson that, Tax laws, business models, technology and even the manner in which one practise law is constantly evolving. To remain relevant, one must be agile and nimble, willing to adapt, willing to learn and, above all, willing to embrace change. And to all the torchbarrears of this Chamber, I would say that institutions that endure are those that evolve with the time, and the professionals who succeed are those who anticipate change rather than merely respond to it.
Tax profession is one of continuous learning. Every Finance Act, every judicial pronouncement and every legislative amendment reminds us that learning is not an event. It is a lifelong commitment. The day one believe that one know enough, is perhaps the day one stops growing. Curiosity, humility and the willingness to keep learning are the qualities that sustain a professional throughout a lifetime.
On this occasion, I would especially like to speak to the young women professionals in this audience, particularly those who have chosen or are contemplating the challenging yet immensely rewarding path of litigation. There is no greater classroom for a professional than the Courts and Tribunals. I may add from my own experience that, some of the finest lessons I have learnt is not only inside the courtroom but also in its corridors. It is in those corridors that ideas are exchanged, difficult questions of law are debated, strategies are refined and, quite often, the most persuasive arguments take birth. Before a matter is called out and after it is over, lawyers discuss principles, exchange thoughts, seek guidance from seniors and learn from one another. Therefore, I have always felt that corridors of Courts and Tribunals are, in many ways, an extension of the courtroom itself.
Equally important is the need to seek out mentors and to cultivate lasting friendships within the profession. A mentor need not always be your reporting senior or the head of your chamber. It could be a senior whose advocacy you admire, a colleague whose professionalism inspires you, or even a trusted friend who encourages you to think differently, challenges your ideas and inspires you to become better each day. Good mentors do far more than teach us the law. They teach us how to analyse issues, prepare thoroughly, conduct ourselves with dignity, respond to setbacks with resilience and, above all, remain grounded in our values while constantly striving for excellence. Equally, the friendships we build in this profession become an enduring source of support, encouragement and learning. Some of the finest professional relationships begin with a simple conversation in the corridors of Courts and Tribunals and continue to enrich throughout careers. Some of the finest professional relationships begin as conversations in court corridors, in conference rooms, at seminars and in institutions like this Chamber. Those conversations often become lifelong friendships, and those friendships become invaluable sources of learning, support, encouragement and perspective throughout one’s career.
Never hesitate to ask questions or seek guidance. None of us can learn in this profession in isolation. Equally, value the friendships you build in the profession. I have been fortunate to have seniors who became mentors and colleagues who became lifelong friends. Their guidance, encouragement and faith in me helped me shape not only my professional journey but also my confidence as a lawyer. Looking back, I realise that no one truly succeeds alone. Every successful professional carries with them the imprint of those who believed in them, guided them, corrected them when necessary and stood by them in moments of uncertainty.
To all the seniors who have shaped my journey, I offer my heartfelt gratitude. Whatever little I have been able to achieve is, because they were generous with their time, their knowledge and, above all, their trust. I sincerely hope that every young professional finds such mentors and that each one of us, in time, also becomes that mentor for someone else. That is how our profession grows. That is how excellence is passed from one generation to the next.
In my view, every matter argued before a Court or Tribunal, even if it is not your own, it is an opportunity to learn. Litigation is a craft, and like every craft, it is perfected through observation, preparation and experience. The confidence to argue does not arrive overnight. It is built one brief at a time, one appearance at a time and one challenge at a time. Every senior counsel whom we admire today once stood before a Court for the very first time, carrying the same apprehensions and uncertainties that every young lawyer experiences.
As I reflect on my own journey, I realise how fortunate I have been. Throughout my formative years, I had the privilege of working with seniors who believed in me long before I had complete confidence in myself. They entrusted me with responsibilities that seemed daunting at the time, but in doing so they taught me not only the law, but also how to think independently, prepare meticulously, conduct myself with dignity and uphold the ethics of this profession.
Looking back today, I realise that their greatest gift to me was not merely knowledge, it was confidence. Their faith gradually transformed my hesitation into conviction and uncertainty into self-belief. Whatever little I have been able to achieve because they invested their valuable time, patience and trust in shaping a young lawyer. For that, I shall always remain deeply grateful.
My earnest hope is that every young professional finds such guidance, and that each one of you, as you progress in your career, remember ones responsibility to extend the same encouragement to those who follow. The true measure of a profession lies not in the excellence of its practitioners but in the generosity with which one generation nurtures the next.
If I may, I would also like to say a few words to the distinguished seniors present here this evening.
The Chamber has always been blessed with extraordinary professionals who have built its reputation over decades through scholarship, integrity and selfless service. As one who has personally benefited from the generosity and guidance of seniors, I wish to express my heartfelt gratitude to all those who have nurtured young professionals with patience, trust and encouragement.
One of the greatest legacies a lawyer can leave behind is not merely the cases argued, the judgments won or the professional milestones achieved. It is the young professionals whose lives and careers he or she has helped to shape.
Every brief entrusted to a junior, every opportunity to argue, every patient correction, every discussion after court and every word of encouragement has the power to build confidence that lasts for a lifetime. Sometimes, a senior may not even realise the impact of a simple sentence of encouragement. Yet, to a young professional, it can become the defining moment of his or her entire career. I therefore urge all our seniors to continue doing what they have always done so well, to identify talent, nurture it generously and create opportunities for the next generation to flourish. In doing so, you are not merely building successful professionals, you are strengthening this profession, this institutions and preserving the finest traditions of the Bar.
After all, institutions are remembered not just for the excellence they achieve, but also for the excellence they inspire. And if, through your encouragement, more young women find the confidence to step forward, argue before our Courts and Tribunals, and in this process one day lead institutions such as this Chamber, that will be a legacy worthy of every senior in this profession
To the young women professionals present here today, I would say that never underestimate your own potential. Do not wait until you feel completely confident before accepting a challenge. Confidence is rarely the starting point. It is only the destination. Confidence grows every time you accept a difficult brief. It grows every time you stand up to argue. It grows every time you prepare thoroughly. It grows every time you overcome the fear of making mistakes. And before you realise it, the very challenge that once intimidated you becomes your greatest teacher. I sincerely hope that many more women will choose litigation as their field of practice.
This profession needs more women standing before the Courts and Tribunals, arguing complex questions of law, assisting the judiciary in the development of tax jurisprudence and, in due course, leading professional institutions such as this one. The best tribute one can pay to the remarkable women who quietly served this Chamber in the past, and to our first woman President today, is to ensure that the next generation of women professionals do not hesitate to step forward to argue, to lead, to write, to teach, to mentor and to serve.
For leadership is not an office that is bestowed. It is a responsibility that is earned.
Young professionals often believe that success is born out of ambition alone. If there is one lesson that my own professional journey has taught me, it is that ambition may define the destination, but it is perseverance that carries us there. Success is rarely the result of one brilliant moment. More often, it is the outcome of countless ordinary days, days of preparation, discipline, hard work, patience and resilience.
There will be setbacks. There will be disappointments. There will be days when your efforts seem unnoticed and your abilities are questioned. But those are also the moments that will shape your character. In my view, success built only on ambition may be short-lived. But success built on perseverance, hard work and values always endures. Knowledge and competence may open doors, but it is the integrity that earns trust. And believe it or not, trust is the greatest professional asset that any profrssional appearing in the Courts and Tribunal can possess.
As a tax professional, one should advise their clients on governance, accountability and ethical conduct. Those very principles must first define your own professional lives. This profession definitely demands intellectual honesty and excellence. It also demands something even greater, is character. The opinions that you give must be independent and your advocacy must be fearless. Your conduct must be fair and your values must remain non-negotiable. Those are the qualities that define a truly successful professional.
We have always seen that every successful woman leader also creates a ripple effect. She becomes a mentor, a role model, a source of confidence. Her success quietly tells countless other women that leadership is not beyond their reach. Leadership, therefore, is never just about occupying an office. It is about creating opportunities for others. It is about building confidence in those who follow. It is about leaving behind more leaders than followers. That is why I personally feel that today’s occasion is significant.
This celebration is not merely about a women being appointed as President of this Institution. It the celebration of “breaking the barrier”. I sincerely hope that, in the years to come, this will no longer be remembered as an extraordinary milestone. I hope the day soon arrives when one no longer speak of a “woman President.” But one simply speak of “the President”, because, only then leadership will not be judged by gender, but by vision, competence, integrity and service. That, in my view will be the true measure of progress.
As I stand before you today, I do so with a deep sense of gratitude. I am grateful to my family, whose unwavering support has been the foundation of my journey. If I may, at the risk of repeating myself, I once again express my sincere gratitude to my seniors, who nurtured me as a young lawyer and had faith in me long before I had complete faith in myself. I am equally grateful to my friends in the profession, whose companionship, candid conversations, exchange of ideas and constant encouragement have made this journey not only professionally enriching but personally fulfilling. Some of the finest lessons in our profession are learnt not only in courtrooms but also through the friendships we build along the way.
I am deeply grateful to my colleagues on the Bench, from whom I continue to learn every day. Their scholarship, integrity, fairness and commitment to justice inspire me constantly. I also acknowledge with gratitude the members of the Bar and the learned representatives of the Revenue, whose dedication to the fair administration of justice continues to enrich this profession and contributes significantly to the development of tax jurisprudence.
Above all, I remain grateful to this noble profession, which has given me far more than I could ever hope to give back.
If my journey carries any message for the next generation, it is simply that, believe in your work, remain steadfast in your values, never stop learning, never hesitate to ask questions however stupid it may sound, and never be afraid to accept responsibility. Success is not a destination, but a journey of continuous learning, humility and perseverance. And when success does come your way, remember to hold the door open for someone else. Extend a helping hand, share your knowledge generously, and create opportunities for those who follow. That, I believe, is how institutions grow, professions flourish and meaningful legacies are created.
Before I conclude, I would like to leave Neha with one thought that has always inspired me, the Principle of Stewardship.
Every leader is only a temporary custodian of an institution. Offices come and go, Institutions endure. The true measure of leadership is not what we inherit. It is what we leave behind. The Principle of Stewardship reminds us that every generation has a responsibility to hand over an institution that is stronger, more vibrant, more inclusive and more relevant than the one it inherited. I have the confidence that under your stewardship, the Chamber will continue to flourish, inspire future generations and scale even greater heights. May your tenure be remembered not merely because you are the first woman President of this institution, but because you strengthened it, enriched it and left behind a legacy that future generations will proudly build upon. And to all the women professionals present here, especially the younger members, I would like to leave you with one heartfelt message.
Let today’s occasion not remain merely a celebration of history. Let it become the beginning of a movement. Participate actively in your professional institutions. Write, Research, Teach, Volunteer, Join committees, Accept leadership responsibilities, Take ownership of your profession, most importantly, come forward in litigation, do not hesitate to accept challenging briefs, stand before the Courts and Tribunals, argue difficult questions of law, develop your own legal voice.
Every appearance in Court, every written submission, every article you publish, every lecture you deliver, every junior you mentor, every committee you serve, adds strength not only to your own career but also to the profession that we all cherish.
I sincerely hope that, in the years to come, this Institution will see many more women at the Bar, many more women leading professional institutions, many more women shaping the future of tax jurisprudence, and many more women inspiring confidence in the generations that follow.
The greatest tribute we can pay to today’s historic milestone is to ensure that, in the years ahead, such milestones become so common that they are no longer milestones at all.
And finally, if I may leave you with one thought of my own, is that, our legacy is not measured by the positions we hold, but by the institutions we strengthen, the values we uphold, and the people we inspire.
If, in the years to come, a young woman professional walks into this Chamber believing that leadership is natural, that her voice matters, that the courtroom is where she belongs, and that no professional dream is beyond her reach, then today’s celebration will have achieved its true purpose.
Neha, I wish you wisdom in your decisions, courage in moments of challenge, humility in leadership and fulfilment in service. May your tenure leave the Chamber stronger than you inherited it. To me, that is the true essence of stewardship.
Congratulations once again to you and your entire team.
I wish you every success.
Thank you.
Leave a Reply