Pramod Kumar has been a Member of India's Income Tax Appellate Tribunal, the final fact-finding authority in India in matters relating to direct taxes, since 2000. His work involves adjudicating on tax disputes (including international tax disputes and transfer pricing) in this second appellate forum that hears appeals against the orders passed by the Commissioners and Collegium of Tax Commissioners.
Mr Kumar has authored over 10,000 decisions, including decisions on complex issues related to income taxation, tax treaties and transfer pricing. His decisions are acclaimed worldwide for their incisiveness, independence and erudition. Many of his decisions can be found in the IBFD’s Tax Treaty Case Law database and in reputed tax journals.
Since 2012, Mr Kumar has been a Director of the International Association of Tax Judges, set up at the initiative of the Tax Court of Canada. He frequently speaks at conferences, seminars and training programmes worldwide, including at IFA, OECD and UN events.