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Judges SessionDate: October 17, 2015

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Panel Details • Mr. Dinesh Kanabar – Dhruva Advisors LLP – Moderator• Mr. Justice Eugene P. Rossiter (Chief Justice, Tax Court of Canada)• Mr. Pramod Kumar (Member, ITAT India)• Mr. Wim Wijnen (Judge, Court of Appeals, Netherlands)

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Pendency of casesIndia Netherlands Canada

(Mar 2013) (2013) (2013-14)

Level I Tribunal 31,914 Court of first instance

26,000 Tax Court 7984

Level II High Court 31,488 Court of Appeal

3,900 Federal Court of Appeal

95

Level III Supreme Court

5,865 Supreme Court

1,021 Supreme Court

N.A. (only 356 tax

cases between

1920 & 2003)

Source- Canada: 2013-14 Annual Report by the Court Administrative ServiceSource-India: Annual Report 2013-14, Ministry of Finance

Average Dispute resolution timelines

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AO 1-2 years

CIT(A) 3-4 years*

ITAT 2-3 years*

High Court 3-5 years*

Supreme Court

4-7 years

Tax administration

1 year

Court of First Instance

½ year

Court of Appeal

½ year

Supreme Court

320 days

13 - 21 years 3 - 3.5 years 3-4 years

*Longer in certain jurisdictionsSource-India: Tax Administration Reforms Commission Report dated 30 May 2014

Tax administration

Several months

Tax Court of Canada

1 year

Federal Court of Appeal

1-1 ½ years

Supreme Court

12-15 months

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Disposal of Disputes-India (FY 2012-13)

20%

47%

33%

ITATIn favour of RevenueIn favour of Taxpayerremanded cases

21%

61%

18%

High CourtIn favour of RevenueIn favour of TaxpayersRemanded cases

12%

59%

29%

Supreme CourtIn favour of RevenueIn favour of TaxpayersRemanded cases

8%

54%

38%

CESTATIn favour of RevenueIn favour of Taxpayerremanded cases

7%

52%

41%

High CourtIn favour of RevenueIn favour of TaxpayersRemanded cases

12%

19%

69%

Supreme CourtIn favour of RevenueIn favour of TaxpayersRemanded cases

IndirectTax

DirectTax

Source: Tax Administration Reforms Commission Report dated 30 May 2014

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Thank You