PROFILE

S. K. TYAGI, M. Sc., L.L.B.,
Advocate
Ex-Indian Revenue Service
INCOME-TAX ADVISOR

EDUCATIONAL QUALIFICATIONS:

  • M.Sc.(Physics)-1966-1st Division (Allahabad University);
    Throughout first division and most of the time topper of the class.
  • L.L.B. from Pune University - 1999.

PROFESSIONAL QUALIFICATIONS:

  • Entered Indian Revenue Service ( I.R.S) in 1968.
  • 14 months Training at National Academy of Direct Taxes, Nagpur, 1968-69.
  • 4 months Foundation Course at National Academy of Administration, Mussoorie (U.P.) March- June 1970.
  • Served in very senior positions in I.T. Department, Pune and Mumbai for 26 years.

SPECIAL WORK-EXPERIENCE IN THE INCOME-TAX DEPARTMENT

  • Worked as Assessing Officer (Deputy Commissioner of Income-Tax or Dy.CIT) in respect of Salaried Employees, Business Cases, Charitable Trusts and Companies, for five years.
  • Worked as Jr. Authorized Representative (as Deputy CIT) for 4-1/2 years and Sr. Authorized Representative (as Addl. CIT) for 1 year, before the Income Tax Appellate Tribunal. I used to represent cases before the ITAT on behalf of the Government of India.
  • Worked as Joint Commissioner of Income-Tax (Assessment) Mumbai, for three years. Handled big company cases like Hindustan Lever Ltd., Indian Oil Corpn. Ltd., Bharat Petroleum Corpn. Ltd., Alfa Laval Ltd., Buckau Wolf (I) Ltd. etc. Also dealt with the assessment of Foreign Companies.
  • Worked as Addl. CIT ( Audit ), Mumbai for two years. In this post, I handled the Internal Audit as well as the Revenue Audit work in respect of the top Companies assessed in Mumbai Charge, particularly those assigned to Central Circles, Mumbai.
  • Worked as Addl. CIT (Judicial), Mumbai for two years. I was in-charge of the Judicial Section. I.T. Department, Mumbai and dealt with I.T., W.T., & G.T cases before ITAT, Mumbai, High Court, Bombay and Supreme Court of India, New Delhi.
  • Also worked in other senior positions in I.T. Department, Mumbai.

BOOKS PUBLISHED


I have authored a number of books which are as follows:
  • Guide to Taxation of Co-operative Societies (Third Edition) - Vidhi Publications, New Delhi [Commendatory review published in Current Tax Reporter -Vol. 177, Part VI Queries/Opinions/News) p.30.]
  • Taxation of Charitable & Religious Trusts, Including NGOs (Updated Edition, July, 2010) -Snow White Publications Pvt. Ltd., Mumbai
  • As regards the aforesaid book at serial No.(ii), a fresh edition of the same has been brought out by M/s.Snow White Publications Pvt.Ltd, Mumbai, under the title, 'Taxation of Charitable and Religious Trusts, Including NGOs' (First Edition).
  • Presently, I am preparing a Commentary on 'Special provisions relating to the computation of total income of non-profit organizations', as per Chapter IV of the Direct Taxes Code Bill, 2010. The aforesaid Commentary is being prepared at the request of Company Law Institute Pvt.Ltd, the Company which publishes Income-Tax Reports (ITRs).


ARTICLES PUBLISHED IN INCOME-TAX REPORTS, CURRENT TAX REPORTS AND TAXMAN, ETC.


Already sixty seven (67) of my Articles on a variety of subjects have been published in top I.T. Journals, viz. Income-Tax Reports, Current Tax Reports and Taxman. These Articles are based on practical experience while dealing with the cases of my clients or providing opinions to them on a variety of issues.
The said Articles have come out as bye-products from the detailed and in-depth study made in the aforesaid cases.