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Dispute Resolution Panel Referencer

About the Author

R.S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books, including the following:
  • 'The Law and Practice of Tax Treaties: An Indian Perspective' (2008) published by CCH
  • 'Amalgamation of Companies’ (1994) published byTaxmann
  • 'Master Guide to Income-tax Act' (from 1991 to 2012) published by Taxmann

He was actively involved in conceptualising and creating DRPR with assistance of Aditya Bhatt, BLS LLB and Pooja Punjabi, ACA. He is in charge of updation of the product.

What it is

  • 1.1 The Referencer is an online guide on section 144C of the Income-tax Act, 1961 concerning Dispute Resolution Panel and other allied provisions including appeal to the Tribunal. The Referencer also contains checklists for guidance of tax payers and revenue authorities.
  • 1.2 It covers literature available in public domain such as Indian judicial decisions, circulars etc. It also covers analysis of various interpretational issues with supporting arguments.
  • 1.3 The Referencer primarily involves dividing the entire material into various appropriate topics ("documents").
  • 1.4 Each document is divided into two sections, namely, content section and footnote section. The content section includes
    • (a) the principles/ratio/observations in the material referred to in 1.2 above, placed proposition wise in a concise, reader friendly manner for each topic / subtopic
    • (b) setting out difference in views, if any, as expressed by the authorities / sources referred to in 1.2 above and classifying the relevant material under caption "View 1" and "View 2"
    • (c) meanings of "key words"
    • (d) examples & illustrations
    • (e) the footnotes contain relevant extracts from judicial decisions, circulars.

Benefits / Features

  • Over 23 well structured topics covering the entire subject.
  • Answers to more than 200 questions.
  • Powerful search features such as search history, filter search, question search, etc.
  • In-depth resource with over 220 judgments analysed and 30 illustrations.
  • Checklist for guidance of tax payers/revenue authorites.


• Shri D. Manmohan, Hon'ble Vice President, ITAT


Some Subscribers

Some Subscribers

Who may use

  • • Tribunal Members
  • • Income-tax officials
  • • Lawyers and tax counsels
  • • Taxation professionals

Content Overview