Publications & Interviews

Books

•

Compendium of Transfer Pricing and International Tax Rulings

Articles

•	‘International Taxation – Case Law Update’ published monthly (12 articles yearly) in The Chamber’s Journal by The Chamber of Tax Consultants
	»	April 2015	»	May 2015	»	June 2015	»	July 2015
	»	August 2015	»	September 2015	»	October 2015	»	November 2015
	»	December 2015	»	January 2016	»	February 2016	»	March 2016
	»	April 2016	»	May 2016	»	June 2016	»	July 2016
	»	August 2016	»	September 2016	»	October 2016	»	November 2016
	»	December 2016	»	January 2017	»	February 2017	»	March 2017
	»	April 2017	»	June 2017	»	July 2017	»	August 2017
	»	September 2017	»	October 2017	»	November 2017	»	December 2017
	»	January 2018	»	February 2018	»	March 2018	»	April 2018
	»	May 2018	»	June 2018	»	July 2018	»	August 2018
	»	September 2018	»	October 2018	»	November 2018	»	December 2018
	»	January 2019	»	February 2019	»	March 2019

•	Digest of Latest Service Tax Cases published quarterly (4 articles yearly) in All India Federation of Tax Practitioners Journal
	»	May 2015	»	August 2015	»	November 2015	»	February 2016

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Court Tracker / Digest of Transfer Pricing, International Tax and Domestic Tax Cases

»	September 2015 Issue	»	October 2015 Issue	»	November 2015 Issue
»	Consolidated Issue for September, October and November 2015	»	Consolidated Issue for November and December, 2015	»	Consolidated Issue for January to June 2016 (700 Cases)
»	July 2016 Issue (100 cases)	»	August 2016 Issue (111 cases)	»	September 2016 Issue (115 cases)
»	October 2016 Issue (105 cases)	»	Consolidated Issue for November and December 2016 (300 cases)
»	Digest of Transfer Pricing cases of 2016 (544 cases)
»	Digest of International Tax cases of 2016 (121 cases)
»	Digest of Domestic Tax cases of 2016 (754 cases)
»	Consolidated Issue for January, February and March, 2017 (562 cases)	»	April 2017 Issue (136 cases)	»	May 2017 Issue (160 cases)
»	June 2017 Issue (133 cases)	»	Digest of International Tax cases – January to June 2017 (52 cases)	»	Digest of Domestic Tax cases – January to June 2017 (308 cases)
»	Consolidated Issue for July to September 2017	»	Digest of 2,000 Judgments on Transfer Pricing (1,200 cases), International Tax (109 cases) and Domestic Tax (691 cases) pronounced in 2017	»	Digest of 900 Judgments on Transfer Pricing (245 cases), International Tax (55 cases) and Domestic Tax (600 cases) pronounced from January to March 2018
»	Digest of 2,000 Judgments on Transfer Pricing (605 cases), International Tax (130 cases) and Domestic Tax (1,265 cases) pronounced during January to June 2018	»	Digest of 4,000 Judgments on Transfer Pricing (1,150 cases), International Tax (200 cases) and Domestic Tax (2,650 cases) pronounced in 2018
»	International Tax Digest (500 cases) – July 2015 to December 2018	»	Domestic Tax Digest (4400 cases) – July 2015 to December 2018	»	Transfer Pricing Digest (3100 cases) – July 2015 to December 2018
»	Transfer Pricing Digest (320 cases) – January 2019 to March 2019	»	Transfer Pricing Digest (727 cases) – January 2019 to June 2019

•	Articles written on Authority for Advance Rulings :
	»	‘Advance Rulings (Law and Procedure)’ in the book named ‘Aspects of International Taxation – A Study’ published by ICAI in January 2012
	»	‘Advance Rulings – Law and Procedure’ in the book named ‘International Taxation – A Compendium’ published by The Chamber of Tax Consultants in March 2013
	»	Digest on Advanced Rullings in Handbook on Advanced Rullings published by AIFTP & ITAT Bar Association
	»	Advance Rulings – Law and Procedure published by ICAI
	»	CTC April 2015 Special Story – Authority for Advance Ruling (AAR) – Procedure

•	Special Story in CTC
	»	CTC April 2002 Special Story – TDS, Interest U/S 220(2) and Interest on Refunds
	»	CTC August 2004 Special Story – Set Off of Loss
	»	CTC May 2004 Special Story – Clubbing in General Sections 60 TO 63
	»	CTC November 2004 Special Story – Penalty & Prosecution
	»	CTC February 2005 Special Story – Cash Loans and Deposits
	»	CTC April 2005 Special Story – Waiver Petition – Interest U/SS. 220(2), 234A, 234B & 234C
	»	CTC December 2005 Special Story – Circulars and Instructions

•	Finance (No.2) Bill, 2019 : 25 Suggestions related to BEPS and GAAR provisions
•	“Finance Bill, 2018 –International Tax Amendments” published in the All India Federation for Tax Practitioner’s Journal, February 2018
•	‘Dispute Resolution, Legal Remedies available against GAAR proceedings’ published in The Chamber’s Journal, October 2017
•	‘Concepts and Principles of Interpretation of DTAAs/Tax Treaties’ published in Interpretation of Taxing Statutes – Frequently Asked Questions
•	‘Article on General Anti Avoidance Rule (‘GAAR’) – An Overview, published in DTPA Annual Tax Conference Souvenir -2016′
•	‘Transfer Pricing – Controversies arising out of the provisions relating to Transfer Pricing under the IT Act, 1961’ – International Taxation – Important Aspects and Issues, December 2012 issue
•	‘New developments for Indian dispute resolution’ – International Tax Review, June 2010 issue
•	A silver lining for software industries after the extended royalty regime – International Taxation magazine, July 2012 issue
•	Article on Supreme Court Decisions in the case of SMIFS Securities Ltd and Columbia Sportswear – The Chambers Journal, October 2012 issue
•	Article published on internet, ‘Goodwill depreciation will help India Inc in acquisition’
•	Article published on internet, ‘TPO, DRP, ALP!’
•	CTR – (2005) 194 CTR 137 (Articles) – Income tax on fringe benefits.
•	BCAJ December 2013 – Article on Writ petition Maintainability
•	Article in 274 ITR in 2005 on Taxability of DEPB Licenses
•	Taxsutra – April 2012 – Should courts entertain appeals against AAR rulings

•	Articles published in various news papers :
	»	Economic Times
	»	Why senior professionals are bidding adieu to the Big 4 like PwC, KPMG & turning entrepreneurs – The Economic Times, Sunday, July 12th, 2015
	»	‘Work out tax equalisation on foreign posting’ – The Economic Times, Sunday, 6th June 2010
	»	Hindu Business Line
	»	‘Taxman clears the air for software exporters’ – The Hindu Business Line, Mumbai, Monday, 4th February 2013
	»	‘Strong signal against retrospective amendment’ – The Hindu Business Line, Mumbai, Monday, 5th November 2012
	»	‘When the taxman comes calling – again’ – The Hindu Business Line, Mumbai, Monday, 10th September 2012
	»	‘Adding to the tottering pile of tax litigation’ – The Hindu Business Line, Mumbai, Monday, 23rd April 2012
	»	DNA
	»	‘Direct tax code will lead to faster settlement of disputes’ – DNA, Mumbai, Monday, September 7th, 2009
	»	Financial Express
	»	‘View expenditure deduction from business angle’ – The Financial Express, Mumbai, Thursday, 22nd November, 2007
	»	‘Renovation cost on leased premises is depreciable’ – The Financial Express, Mumbai, Thursday, 25th October, 2007
	»	‘Deductibility of bad debts is a soft target’ – The Financial Express, Mumbai, Thursday, 31st January, 2008
	»	‘Technical services fee is not always capital expenditure’ – The Financial Express, Mumbai, 6th December, 2007.
	»	‘Apex court defines scope of “current repairs”’ – The Financial Express, Mumbai, 13th September, 2007
	»	‘Business is set up when the first vital step is taken’ – The Financial Express, Mumbai, 8th November, 2007
	»	‘Tax rate on sale of securities by NRI’s remains unresolved’ – The Financial Express, Mumbai, 20th December, 2007
	»	‘Apex court lays down parameters for Tax penalties’ – The Financial Express, Mumbai, 23rd August, 2007
	»	‘SC saves trouble over income escaping assessments’ – The Financial Express, Mumbai, 27th September, 2007
	»	‘Of adhoc expenses and exempt income’ – The Financial Express, Mumbai, 28th February, 2008
	»	‘Cost of intangible assets to be not amortised in M&A’s’ – The Financial Express, Mumbai, 30th August, 2007

•	Quoted for various issues in The Economic Times
	Send Senior Taxmen for MNC Cases
	Taxability of Testing Charges
	Taxability of Unpaid FTS
	Allowability of Goodwill Depreciation
	Taxability of Gifts

Paper writer / Presentations

	»	International Tax (and TP) Precedents from India having Global Significance – 24th International Taxation Conference 2019 FIT, IBFD, OECD-Paris – December 7, 2019
	»	Important Transfer Pricing Judgments – BCAS – 7th Intensive Course on Transfer Pricing
	»	CTC Study Course on Interpretation of Tax Statutes – Principles and Rules of Interpretation
	»	Video of talk / presentation at CTC Study Course on Interpretation of Tax Statutes – Principles and Rules of Interpretation
	»	Presentation on Substance v Form – 17th BCAS DTAA Certificate Course
	»	Brain Trustee at CTC Workshop on Taxation of Foreign Remittances
	»	Video of Brain Trustee Session at CTC Workshop on Taxation of Foreign Remittances
	»	Presentation on Recent Judicial Pronouncements – Seminar by BCAS with ACCA
	»	Presentation / Paper on Case Studies On International Taxation – The Chamber Of Tax Consultants 10TH RRC on International Taxation
	»	Some Important Transfer Pricing Judgments – CTC’s Study Group meeting held on July 30, 2015
	»	‘Case Studies in Taxation’ – 46th Residential Refresher Course of Bombay Chartered Accountants Society’s
	»	Case Studies on International Tax and Transfer Pricing – Seminar organized by Chamber of Tax Consultants
	»	Stay of Demand before Hon’ble Tribunal – Seminar organized by WIRC
	»	Case studies on Permanent Establishment – Seminar organized by BCAS

Interviews

•	Interview on ET Now’s Amicus Curiae on December 21, 2015 – Analysing the Income Tax Department’s New Moves \| Amicus Curiae
•	Interview on ET Now’s Amicus Curiae on September 6, 2015 to discuss the Implications Of The MAT Decision \| Amicus Curiae
•	Interview on NDTV 24×7 News July, 18 2015 – Never too late to turn Entrepreneur
•	Interview on Bloomberg TV’s Market Pulse on 2nd April 2013 to discuss the recent ruling in the case of Cotton Naturals, dealing with determination of ALP interest from Foreign AEs
•	Interview on Bloomberg TV’s The Court Room on 31st January 2013 to discuss the Special Bench decision in the case of L G Electronics on the Bright Line Test
•	Interview on Bloomberg TV’s The Court Room on 8th November 2012 to discuss the Supreme Court decision in the case of SMIFS Securities dealing with depreciation on Goodwill
•	Interview on Bloomberg TV’s The Court Room on 30th August 2012 to discuss the Supreme Court decision in the case of SMIFS Securities dealing with depreciation on Goodwill
•	Interview on Bloomberg TV’s Big Story on 29th August 2012 to discuss the issue of Bright Line Test
•	Interview on Bloomberg TV’s Big Story on 2nd August 2012 to discuss the issue of reassessment in the light of the Bombay High Court decisions in the case of Amitabh Bacchan and Rabo Bank
•	Interview on CNBC TV 18’s The Firm in September 2011 to discuss the issue of consistency in the light of the Supreme Court decision in the case of Doaba Steel