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August 2023

Focus On Revenue Maximisation — A Fundamental Flaw of India’s Tax Administration -Part 1

By Shri Arvind Datar, Senior Advocate
Reading Time 21 mins
 
BCAS and the CA profession are entering into the 75th year of their existence. To commemorate this special occasion, the BCAJ brings a series of interviews with people of eminence from different walks of life, the distinct ones whom we can look up to, as professionals. Readers will have an opportunity to learn from their expertise and experience as well as get inspired by their personal stories. Here is the text (with reasonable edits to put it into a text format) of an interview with Senior Advocate Shri Arvind Datar. He is most well-known amongst the CAs by being a revising Editor of acclaimed legal commentaries: “Kanga and Palkhivala — The Law and Practice of Income Tax”, and “Ramaiya Guide to the Companies Act”. He has also authored other books such as “Guide to Central Excise — Law and Practice”, “Guide to Central Exercise Procedures” and “Datar on Constitution of India”. His practice these days is focused mainly on constitutional and tax cases before the Supreme Court of India. He has appeared before the SC on several high-profile cases. He also appears as Amicus Curiae appointed by the Supreme Court and various High Courts, to assist the Court in matters on questions of constitutional and tax
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