Articles

•	‘International Taxation – Case Law Update’ published monthly (12 articles yearly) in The Chamber’s Journal by The Chamber of Tax Consultants
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•	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

•	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

Publications, Webinars & Interviews

Books

Articles

Paper writer / Presentations

Webinars

Interviews

•	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

•	Controversial Issues in Transfer Pricing – Law & Practice of Transfer Pricing in India – A Compendium – BCAS
•	Taxability of waiver of Working Capital loan (and outstanding interest accrued thereon) ?
•	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

	»	Supreme Court decision in Engineering Analysis Centre of Excellence (P) Ltd v. CIT [2021] 125 taxmann.com 42 (SC) & its impact on (i) Software download/SAAS (ii) Database subscription (iii) Taxability of software under Explanation 4 Section 9(1)(vi) of IT Act, 1961 – Organized by IFA India- WRC – 21 October, 2021
	»	Important International Tax Rulings – Organized by BCAS – March 18, 2021
	»	Recent Supreme Court Decision on Software Payments – Organized by The Chamber of Tax Consultants – March 16, 2021
	»	Demystifying Transfer Pricing Through Important Judicial Precedents – Organized by Taxsutra – January 14 & 15, 2021
	»	Important Transfer Pricing Rulings (Refresher course on Transfer Pricing 2020) – Organized by The Chamber of Tax Consultants – September 12, 2020
	»	Digest Of Important Transfer Pricing Rulings By Dr. Sunil Moti Lala, Ph.D, C.A, LL.B Advocate and Tax Counsel, SML Tax Chamber
	»	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

•	Important International Tax Rulings (from Jan 2019 onwards) – Part 1 – Organized by BCAS March 18, 2021
•	Important International Tax Rulings (from Jan 2019 onwards) – Part 2 – Organized by BCAS – Jan 14, 2021
•	Demystifying TP through Judicial Precedents – Part 1 – Organized by Taxsutra – July 14, 2021
•	Demystifying TP through Judicial Precedents – Part 2 – Organized by Taxsutra – July 15, 2021
•	Supreme court ruling on software payments – Organized by Grant Thornton – March 10, 2021
•	Panel Discussion on “Transparent Taxation & Honoring the Honest” – Organized by BCAS – August 17, 2020
•	Lecture Meeting On Important Recent Decisions On International Taxation – Organized by BCAS – March 18, 2021
•	Study Course on Interpretation of Tax Statutes – Organized by Chamber Of Tax Consultants – March 30, 2017
•	International Tax Conference – Part 1 – Organized by Chamber Of Tax Consultants – March 1, 2014
•	International Tax Conference – Part 2 – Organized by Chamber Of Tax Consultants – March 1, 2014

•	Panel Discussion “Tribunal – Need for Reforms” on the India Legal show on APN News – July 24, 2021
•	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