{"id":44449,"date":"2024-07-19T16:41:28","date_gmt":"2024-07-19T11:11:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=assonnews&#038;p=44449"},"modified":"2024-07-19T16:47:24","modified_gmt":"2024-07-19T11:17:24","slug":"tribute-to-late-adv-hiro-rai-by-dr-k-shivaram-senior-advocate-bombay-high-court","status":"publish","type":"assonnews","link":"https:\/\/itatonline.org\/digest\/assonnews\/tribute-to-late-adv-hiro-rai-by-dr-k-shivaram-senior-advocate-bombay-high-court\/","title":{"rendered":"Tribute to Late Adv. Hiro Rai  by Dr. K. Shivaram, Senior Advocate, Bombay High Court."},"content":{"rendered":"<p><strong>A Tribute to a Brilliant Mind and a Noble Soul. <\/strong><\/p>\n<p><strong>Respectful Tribute<\/strong> <strong>to a Brilliant Mind and a Noble Soul &#8211; the late Shri Hiro T. Rai, <\/strong>one of the leading tax counsels, whose untimely passing has left a profound void in the tax profession.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"44159\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/late-hiro-rai-full-court-reference\/hiro-rai-photo-1\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1.jpg\" data-orig-size=\"1549,1177\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Hiro Rai photo-1\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-300x228.jpg\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-1024x778.jpg\" class=\"aligncenter size-full wp-image-44159\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1.jpg\" alt=\"\" width=\"1549\" height=\"1177\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1.jpg 1549w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-300x228.jpg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-1024x778.jpg 1024w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-768x584.jpg 768w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-1536x1167.jpg 1536w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-100x76.jpg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-150x114.jpg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-200x152.jpg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-450x342.jpg 450w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-600x456.jpg 600w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Hiro-Rai-photo-1-900x684.jpg 900w\" sizes=\"auto, (max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p>Late Shri Hiro T. Rai was known for his integrity, knowledge, dedication to the profession and strongly opposed to the unethical practice.<\/p>\n<p>I had the fortune of knowing him when he was doing his article ship in a well-known firm handling only taxation matters.<\/p>\n<p>When I met him for the first time in the year 1984. In the course of the discussion, I came to know that he had purchased the book \u201c<strong>Kanga and Palkhivala\u2019s \u2013 The Law and Practice of Income-tax\u201d<\/strong> when he was a student and had focused on tax litigation and he desired to become a taxation counsel.<\/p>\n<p>As soon as he completed law, he joined the Chamber of one of the well-known Senior Advocates, Shri Dinesh Vyas.<\/p>\n<p>When he started his practice, he was also associated with the Chamber of Shri V.H. Patil Advocate a well-known tax counsel.<\/p>\n<p>He was one of the professionals who took a keen interest in drafting a code of Ethics for members of the ITAT Bar Association Mumbai under the leadership of Shri S.E. Dastur Senior Advocate.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"44429\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/full-court-reference-of-late-adv-hiro-rai-past-president-of-the-income-tax-appellate-tribunal-bar-association\/photo-2-5\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2.jpg\" data-orig-size=\"1069,761\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Photo-2\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-300x214.jpg\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-1024x729.jpg\" class=\"aligncenter size-full wp-image-44429\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2.jpg\" alt=\"\" width=\"1069\" height=\"761\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2.jpg 1069w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-300x214.jpg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-1024x729.jpg 1024w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-768x547.jpg 768w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-100x71.jpg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-150x107.jpg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-200x142.jpg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-450x320.jpg 450w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-600x427.jpg 600w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-2-900x641.jpg 900w\" sizes=\"auto, (max-width: 1069px) 100vw, 1069px\" \/><\/a><\/p>\n<p>In the year 1986, the Bombay Chartered Accountants Society published a Monograph on the subject of <strong>\u201cSearch Seizure and Survey, Under Direct Tax Laws\u201d. <\/strong>In our research team, he was one of the young lawyers and co-authors. The way he used to analyse the provision of the Income-tax Act and conceptualize the proposition was praiseworthy. He was a regular speaker at various professional organisations.<\/p>\n<p><span class=\"embed-youtube\" style=\"text-align:center; display: block;\"><iframe loading=\"lazy\" class=\"youtube-player\" width=\"605\" height=\"341\" src=\"https:\/\/www.youtube.com\/embed\/2erXWA1-KbQ?version=3&#038;rel=1&#038;showsearch=0&#038;showinfo=1&#038;iv_load_policy=1&#038;fs=1&#038;hl=en-US&#038;autohide=2&#038;wmode=transparent\" allowfullscreen=\"true\" style=\"border:0;\" sandbox=\"allow-scripts allow-same-origin allow-popups allow-presentation allow-popups-to-escape-sandbox\"><\/iframe><\/span><\/p>\n<p>One who has Associated with him will be able to appreciate his in-depth knowledge on the subject of taxation.<\/p>\n<p>When ITAT Bar Association Mumbai started the Palkhivala National Tax moot court competition in the year 2004 he was actively involved and actively participated in all our 13 moot court competitions. This shows his willingness to encourage young professionals in our tax profession.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"44434\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/full-court-reference-of-late-adv-hiro-rai-past-president-of-the-income-tax-appellate-tribunal-bar-association\/photo-7-2\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7.jpg\" data-orig-size=\"944,657\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Photo-7\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-300x209.jpg\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7.jpg\" class=\"aligncenter size-full wp-image-44434\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7.jpg\" alt=\"\" width=\"944\" height=\"657\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7.jpg 944w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-300x209.jpg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-768x535.jpg 768w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-100x70.jpg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-150x104.jpg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-200x139.jpg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-450x313.jpg 450w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-600x418.jpg 600w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-7-900x626.jpg 900w\" sizes=\"auto, (max-width: 944px) 100vw, 944px\" \/><\/a> <a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"44433\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/full-court-reference-of-late-adv-hiro-rai-past-president-of-the-income-tax-appellate-tribunal-bar-association\/photo-6-3\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6.jpg\" data-orig-size=\"948,665\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Photo-6\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-300x210.jpg\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6.jpg\" class=\"aligncenter size-full wp-image-44433\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6.jpg\" alt=\"\" width=\"948\" height=\"665\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6.jpg 948w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-300x210.jpg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-768x539.jpg 768w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-100x70.jpg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-150x105.jpg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-200x140.jpg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-450x316.jpg 450w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-600x421.jpg 600w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-6-900x631.jpg 900w\" sizes=\"auto, (max-width: 948px) 100vw, 948px\" \/><\/a><\/p>\n<p>I had the fortune of associating with him in association activities for more than three decades. He has contributed immensely to the development of the tax profession and our Bar Association.<\/p>\n<p>He has argued many important matters before the Bombay High Court and Income Tax Appellate Tribunal on the first principle, which is reported in leading tax reports.<\/p>\n<p>We had a small group of close friends of professionals and we used to meet once in month for lunch. Now we cannot think of having a meeting without Mr Hiro T. Rai.<\/p>\n<p>Apart from his professional integrity, his character truly set him apart.<\/p>\n<p>His loss is felt deeply by all who had the privilege of knowing him.<\/p>\n<p>When we met him at his residence in the month of May 2024, he was very cheerful and assured us that he would be attending the office after a few months.<\/p>\n<p>It is difficult to believe that Mr. Hiro T. Rai is no longer with us. His memory will always remain with many of us. His gentle soul will always be in our hearts.<\/p>\n<p>Mr. Hiro T. Rai will never be forgotten. We will treasure our memories of him and offer our condolences.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"44436\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/full-court-reference-of-late-adv-hiro-rai-past-president-of-the-income-tax-appellate-tribunal-bar-association\/photo-9-2\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9.jpg\" data-orig-size=\"782,519\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Photo-9\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-300x199.jpg\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9.jpg\" class=\"aligncenter size-full wp-image-44436\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9.jpg\" alt=\"\" width=\"782\" height=\"519\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9.jpg 782w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-300x199.jpg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-768x510.jpg 768w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-100x66.jpg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-150x100.jpg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-200x133.jpg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-450x299.jpg 450w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-9-600x398.jpg 600w\" sizes=\"auto, (max-width: 782px) 100vw, 782px\" \/><\/a> <a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"44435\" data-permalink=\"https:\/\/itatonline.org\/digest\/assonnews\/full-court-reference-of-late-adv-hiro-rai-past-president-of-the-income-tax-appellate-tribunal-bar-association\/photo-8-2\/\" data-orig-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8.jpg\" data-orig-size=\"796,580\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Photo-8\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-300x219.jpg\" data-large-file=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8.jpg\" class=\"aligncenter size-full wp-image-44435\" src=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8.jpg\" alt=\"\" width=\"796\" height=\"580\" srcset=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8.jpg 796w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-300x219.jpg 300w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-768x560.jpg 768w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-100x73.jpg 100w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-150x109.jpg 150w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-200x146.jpg 200w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-450x328.jpg 450w, https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2024\/07\/Photo-8-600x437.jpg 600w\" sizes=\"auto, (max-width: 796px) 100vw, 796px\" \/><\/a><\/p>\n<p>His memory inspires us to carry forward his commitment to integrity, his passion for justice, and his relentless pursuit of knowledge.<\/p>\n<p>-Men like him are indeed rare.<\/p>\n<p>May his soul Rest in eternal peace,<\/p>\n<p>Om Shanti.<\/p>\n<p>19-7 -2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Tribute to a Brilliant Mind and a Noble Soul. Respectful Tribute to a Brilliant Mind and a Noble Soul &#8211; the late Shri Hiro T. Rai, one of the leading tax counsels, whose untimely passing has left a profound void in the tax profession. Late Shri Hiro T. Rai was known for his integrity, knowledge, dedication to the profession and strongly opposed to the unethical practice. I had the fortune of knowing him when he was doing his article ship in a well-known firm handling only taxation matters. When I met him for the first time in the year 1984. In the course of the discussion, I came to know that he had purchased the book \u201cKanga and Palkhivala\u2019s \u2013 The Law and Practice of Income-tax\u201d when he was a student and had focused on tax litigation and he desired to become a taxation counsel. As soon as he completed law, he joined the Chamber of one of the well-known Senior Advocates, Shri Dinesh Vyas. When he started his practice, he was also associated with the Chamber of Shri V.H. Patil Advocate a well-known tax counsel. He was one of the professionals who took a keen interest in drafting a code of Ethics for members of the ITAT Bar Association Mumbai under the leadership of Shri S.E. Dastur Senior Advocate. In the year 1986, the Bombay Chartered Accountants Society published a Monograph on the subject of \u201cSearch Seizure and Survey, Under Direct Tax Laws\u201d. In our research team, he was one of the young lawyers and co-authors. The way he used to analyse the provision of the Income-tax Act and conceptualize the proposition was praiseworthy. He was a regular speaker at various professional organisations. One who has Associated with him will be able to appreciate his in-depth knowledge on the subject of taxation. When ITAT Bar Association Mumbai started the Palkhivala National Tax moot court competition in the year 2004 he was actively involved and actively participated in all our 13 moot court competitions. This shows his willingness to encourage young professionals in our tax profession. I had the fortune of associating with him in association activities for more than three decades. He has contributed immensely to the development of the tax profession and our Bar Association. He has argued many important matters before the Bombay High Court and Income Tax Appellate Tribunal on the first principle, which is reported in leading tax reports. We had a small group of close friends of professionals and we used to meet once in month for lunch. Now we cannot think of having a meeting without Mr Hiro T. Rai. Apart from his professional integrity, his character truly set him apart. His loss is felt deeply by all who had the privilege of knowing him. When we met him at his residence in the month of May 2024, he was very cheerful and assured us that he would be attending the office after a few months. It is difficult to believe that Mr. Hiro T. Rai is no longer with us. His memory will always remain with many of us. His gentle soul will always be in our hearts. Mr. Hiro T. Rai will never be forgotten. We will treasure our memories of him and offer our condolences. His memory inspires us to carry forward his commitment to integrity, his passion for justice, and his relentless pursuit of knowledge. -Men like him are indeed rare. May his soul Rest in eternal peace, Om Shanti. 19-7 -2024<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/assonnews\/tribute-to-late-adv-hiro-rai-by-dr-k-shivaram-senior-advocate-bombay-high-court\/\">read more<\/a><\/p>","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false},"class_list":["post-44449","assonnews","type-assonnews","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/assonnews\/44449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/assonnews"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/assonnews"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44449"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}