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The Amicus is a distinguished , eminent and a highly respected Senior Advocate. He adorns the hat of a professor and brilliantly explains this otherwise complex landmark ruling (taxation) in the simplest possible way. He not only shares his valuable insights but also discusses the Key takeaways from this verdict. It was an outstanding monologue session followed by a quick Q and A round. I asked him 4 pertinent questions towards the end : 1) Double Tax Avoidance Agreements are treaties between countries that decide which country has the right to tax certain income to ensure there is no double taxation. Is the protection accorded by such treaties automatic in nature ? 2) Justice Pardiwala , in a separate concurring opinion had stressed that Tax Sovereignty is essential. What is Tax Sovereignty ? 3) In the event of a conflict between DTAA and GAAR , what will ultimately prevail ? What factors decide the same ? 4) What are Tax Residency Certificates ? Sir brilliantly answered all of them. Another Brilliant Senior Lawyer .... Another outstanding session... only on THE VIRTUAL AMICUS !!!