Draft:Ajit Kumar Singh (administrator)

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Ajit Kumar Singh
Born2 January 1967
Chhapra, Bihar
NationalityIndian
Alma materSt. Hugh's college, University of Oxford; Hindu College, University of Delhi; Faculty of law, University of Delhi
Occupation(s)Civil Servant, Academician, Jurist and Tax Law Expert
Years active1991- Present
EmployerGovernment of India
Organization(s)Indian Revenue Service (IRS), Ministry of Finance, Government of India
Known forResearch work in tax law, especially international tax law;Authored the book "Exploring the Nexus Doctrine in International Tax Law," (Wolters Kluwer, 2021). This book has found its place in the libraries of top universities in the world, such as Harvard, oxford, Yale, Cornell, Universities of California, LA and Berkley, Library of Us Congress and many more.
SpouseAsha Singh (m.1993)
Children3 (Pranjal Singh, Prakriti Singh and Anukriti Singh)
Parent(s)Gorakh Nath Singh (father); Basanti Singh (mother)
AwardsGold and silver medals at Astrology Acharya Programme at KN Rao Institute, Bharati Vidya Bhawan

Ajit Kumar Singh is a civil servant and a tax administrator. He belongs to 1991 batch of IRS(Indian Revenue Service).[1] and presently posted as Principal Commissioner of Income Tax, Delhi.[2] During 2020-2023, he headed the Dispute Resolution Panel of the Government Of India, adjudicating on international tax disputes.[3]

Early Life and Education

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Ajit was born in Chhapra, Bihar on 2 January 1967. He hails from Siwan, Bihar. He read English Literature at Hindu College, University of Delhi and LL.B. at Law Faculty, University of Delhi. He also read M.Sc. in Law and Finance fat the University of Oxford. He did a Ph.D. in Law on the thesis entitled Evaluation of The Source Rule Taxation Regime in Developing Countries with Special Reference to India.[4] His doctoral thesis was published under the title Exploring the Nexus Doctrine in International Tax Law from Wolters Kluwer, Kluwer Law International, Netherlands(2021).[5]

Career

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Ajit belongs to 1991 batch of IRS and has 33 years of experience in tax administration. During 2020-2023, he headed the Dispute Resolution Panel of the Government of India, adjudicating on international tax disputes,[6] where he authored about 1500 adjudicatory orders on international tax disputes. He regularly writes and peer-reviews articles for various tax journals. Some of his published articles are , viz., Singh, Ajit Kumar, 'Resolving the Hamletian Dilemma: Can Non consideration of an Argument in Appeal Trigger Rectificatory Jurisdiction in Indian Tax Law?', VISION: Journal of Indian Taxation, Vol 10(2), Jul-Dec 2023, pp. 1-13;[7] Singh, Dr. Ajit Kumar, 'Validity of the Exercise of Rectificatory Jurisdiction by DRP at Instance of TPO: A Look at Shapoorji Pallonji Case', [2023] 150 taxmann.com 64; [8] Singh, Ajit Kumar, 'Fees for Technical Services and the Absence of 'Make Available Clause' in Tax Treaties: Can a Protocol Not Notified by the Government Trigger the 'Most Favoured Nation Clause', VISION: Journal of Indian Taxation, Vol. 9(2), Jun-Dec 2022, pp. 25-38; [9] Singh, Ajit Kumar, 'Taxability of Receipts from Live Transmission Rights as Royalty under the Domestic Law: A Critique of the Tax Tribunal Decision in the Fox Network Group Case,' VISION: Journal of Indian Taxation, Vol. 9(1), Jan-Jun 2022, pp. 15-30; [10] Singh, Ajit Kumar, 'International Tax Disputes and the Ouster of General Limitational Rules in the Dispute Resolution Mechanism in Indian Tax Law,' VISION: Journal of Indian Taxation, Vol. 8(1), Jan-Jun 2021, pp. 19-37; [11] Singh, Ajit Kumar, 'The Education Cess Conundrum: A Critique of Sesa Goa and Chambal [2020] 120 taxmann.com 366 (Article) Fertilisers Decisions'; [12] Singh, Ajit Kumar, 'Attribution of Profits to PEs: The Authorised OECD Approach & A Look at the Indian SC Holdings in Morgan Stanley', [2019] 109 taxmann .com 32 (Article); [13] Singh, Ajit Kumar, 'Non-resident Taxation in India: Some Legal Issues on Tax Deduction' [2019] 102 taxmann.com 389 (Article); [14] Singh, Ajit Kumar, 'Profits from Operation of Ships and Aircrafts in International Traffic under Article 8 of India's Tax Treaties' [2019] 102 taxmann.com 390 (Article); [15] Singh, Ajit Kumar, 'Risk Adjustment in Transfer Pricing Comparability Analysis [2020] 118 taxmann.com 236 (Article)'[16]

Personal Life

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Ajit is married to Asha Singh and the couple has a son and two daughters. Son, Pranjal Singh is a lawyer and an alumnus of University of Oxford and National Law School of India University, Bengaluru.[17] Elder daughter, Prakriti Singh, an alumnus of National University Singapore, is a tax professional working with KPMG, Singapore. [18]

References

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  1. ^ "CIvil List of IRS published by CBDT, Ministry Of Finance, Government of India" (PDF).
  2. ^ "Posting Order of CBDT, Ministry of Finance, Government of India" (PDF).
  3. ^ "Posting order of CBDT, Ministry of Finance, Government of India" (PDF).
  4. ^ "NLUD PhD Degree at university website" (PDF).
  5. ^ "Singh, Ajit Kumar, Exploring the Nexus Doctrine in International Tax Law (Wolters Kluwer, Netherlands 2021)".
  6. ^ "CBDT Posing Order" (PDF).
  7. ^ Singh, Ajit Kumar (10 December 2023). "'Resolving the Hamletian Dilemma: Can Non consideration of an Argument in Appeal Trigger Rectificatory Jurisdiction in Indian Tax Law?', VISION: Journal of Indian Taxation, Vol 10(2), Jul-Dec 2023, pp. 1-13". Vision: Journal of Indian Taxation. 10 (2). doi:10.17492/jpi.vision.v10i2.1022301.
  8. ^ Singh, Ajit Kumar. "'Validity of the Exercise of Rectificatory Jurisdiction by DRP at Instance of TPO: A Look at Shapoorji Pallonji Case' , [2023] 150 taxmann.com 64".
  9. ^ Singh, Ajit Kumar (2022). "'Fees for Technical Services and the Absence of 'Make Available Clause' in Tax Treaties: Can a Protocol Not Notified by the Government Trigger the 'Most Favoured Nation Clause'". Vision: Journal of Indian Taxation. 9 (2): 25–38. doi:10.17492/jpi.vision.v9i2.922202.
  10. ^ Singh, Dr Ajit Kumar (30 June 2022). "'Taxability of Receipts from Live Transmission Rights as Royalty under the Domestic Law: A Critique of the Tax Tribunal Decision in the Fox Network Group Case,'". Vision: Journal of Indian Taxation. 9 (1): 15–30. doi:10.17492/jpi.vision.v9i1.912202.
  11. ^ Singh, Ajit Kumar (2021). "'International Tax Disputes and the Ouster of General Limitational Rules in the Dispute Resolution Mechanism in Indian Tax Law,'". Vision: Journal of Indian Taxation. 8: 19–37. doi:10.17492/jpi.vision.v8i1.812102.
  12. ^ Singh, Ajit Kumar. "'The Education Cess Conundrum: A Critique of Sesa Goa and Chambal Fertilisers Decisions', [2020] 120 taxmann.com 366 (Article)".
  13. ^ Singh, Ajit Kumar. "'Attribution of Profits to PEs: The Authorised OECD Approach & A Look at the Indian SC Holdings in Morgan Stanley', [2019] 109 taxmann .com 32 (Article)".
  14. ^ Singh, Ajit Kumar. "'Non-resident Taxation in India: Some Legal Issues on Tax Deduction' [2019] 102 taxmann.com 389 (Article)".
  15. ^ Singh, Ajit Kumar. "'Profits from Operation of Ships and Aircrafts in International Traffic under Article 8 of India's Tax Treaties' [2019] 102 taxmann.com 390 (Article)".
  16. ^ Singh, Ajit Kumar. "'Risk Adjustment in Transfer Pricing Comparability Analysis [2020] 118 taxmann.com 236 (Article)'".
  17. ^ "Oxford Class of 2023-24, MSc in Taxation" (PDF).
  18. ^ "Profile at Linkedin".