Draft:Ajit Kumar Singh (administrator)

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

Early Life and Education
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. His doctoral thesis was published under the title Exploring the Nexus Doctrine in International Tax Law from Wolters Kluwer, Kluwer Law International, Netherlands(2021).

Career
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, 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; 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; 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; 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; 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; Singh, Ajit Kumar, 'The Education Cess Conundrum: A Critique of Sesa Goa and Chambal [2020] 120 taxmann.com 366 (Article) Fertilisers Decisions'; 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); Singh, Ajit Kumar, 'Non-resident Taxation in India: Some Legal Issues on Tax Deduction' [2019] 102 taxmann.com 389 (Article); 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); Singh, Ajit Kumar, 'Risk Adjustment in Transfer Pricing Comparability Analysis [2020] 118 taxmann.com 236 (Article)'

Personal Life
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. Elder daughter, Prakriti Singh, an alumnus of National University Singapore, is a tax professional working with KPMG, Singapore.