The question whether a State can indulge in tax treaty override by enacting provisions in the domestic law which are inconsistent/ contrary to the provisions in the tax treaty has been the subject matter of considerable controversy. The author, an Accountant Member of the Income Tax Appellate Tribunal, has, in a presentation made at the annual assembly of the International Association of Tax Judges in Amsterdam, carefully analyzed the entire theory and law on the subject and explained it in the proper perspective
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Resolution Of Rajasthan Tax Consultants’ Association
RESOLVED that on complaints being received from members broadly raising the following issues in respect of functioning of Hon’ble Accountant Member of ITAT Jaipur Bench; Shri B.R. Jain that
ITAT Bar Resolution On Measures To Tackle Alleged Corruption In ITAT
The ITAT Bar Association has passed an important resolution in which it has offered objective and practical suggestions on how to tackle the menace of alleged corruption in the ITAT
CBI Press Release And Statement Of ITAT Vice President In Response
The Central Bureau of Investigation (CBI) has issued a press release regarding a case registered against Shri. G. E. Veerabhadrappa, Vice-President of the Income Tax Appellate Tribunal, Mumbai u/s13(2) r/w 13(1)(e) of the Prevention of Corruption Act 1988 for alleged possession of unaccounted assets to the tune of Rs 3.92 crores. In response, Shri. G. E. Veerabhadrappa has issued a brief statement
Applications Invited For Appointment To Posts Of Member of ITAT
Vide Circular dated 17.04.2013, the Ministry of Law & Justice has invited applications for appointment to the posts of Judicial & Accountant Member of the Income Tax Appellate Tribunal. There are 20 vacancies for the post of Judicial Member and 28 vacancies for the post of Accountant Member. The posts belong to General Central Services Group ‘A’ (Gazetted) and carry a pay-scale of Rs.75,500- 3% Annual Increment- 80,000/- plus other allowances as admissible under the extant rules. The posts are temporary at present, but are likely to continue. The applications have to be sent by 14.06.2013
Resolution Passed By The ITAT Bar Association, Ahmedabad
RESOLVED THAT considering the conduct of Shri A. K. Garodia, the Accountant Member of ITAT Bench at Ahmedabad, it was found that on account of his consistent gross, rude, arbitrary and outrageous behavior with all members of the Bar appearing before him and his doubtful integrity and unethical standards, the committee decided to boycott the Bench consisting of Shri A. K. Garodia from Monday i.e 22nd April 2013 indefinitely, and information of this Resolution is given to the members of the Association through Email as well as SMS with request that all members will observe the boycott of the Bench
Transfer Of Hon’ble Member Of ITAT
Vide order dated 04.02.2013 passed pursuant to consultations with the collegium of the ITAT constituting the President and two senior-most Vice Presidents, Smt. Diva Singh, Judicial Member, Kolkota Bench, has been transferred in the same capacity to the ITAT Delhi Bench with immediate effect for a period of one year. The transfer has been made at her request. On the expiry of one year from the date of joining the Delhi Bench, she has to report back to the Kolkota Bench unless otherwise directed by the competent authority
Minutes Of Meeting Held With Hon’ble President Of The Tribunal On 14.12.2012
Minutes of the meeting held on 14th December 2012 by Hon’ble President of the Tribunal with the representatives of the ITAT Bar Association, Mumbai
ITAT Specifies Procedure & Guidelines For Hearing Appeals Via Video-Conferencing
The decision taken in March 2012 to set up E-Tribunal for hearing of appeals via video-conferencing has finally seen the light of day. It was earlier announced that Hon’ble Shri. R. K. Gupta, Judicial Member, would preside over the E-Tribunal, Mumbai. Now the detailed Guidelines on the subject have been formulated by the Tribunal
Law Ministry’s Explanation For Non-Appointment Of Permanent ITAT President
The ITAT Bar Association has been vigorously pursuing with the Government the issue of appointment of a permanent President of the Tribunal as well as filling up the vacancies in the posts of the Senior Vice Presidents. Pursuant to an application filed on behalf of the Bar Association/AIFTP under the Right to Information Act, the Ministry of Law & Justice has vide letter bearing F. No.23 (l24)/2012-IC dated 6.11.2012 indicated the reason for non-appointment of a permanent President of the Tribunal and non-filling of vacancies in the posts of Sr. Vice Presidents
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