B V VENKATARAMAIAH, M.Sc., BGL, was a faculty in the University of Mysore till July, 1951 before joining the Indian Revenue Service (Income-tax) in 1951. He worked at various places, including Mumbai, Calcutta, Hyderabad, Salem and Chennai in various capacities. He was a Commissioner of Income-tax in Calcutta when he was appointed as Member, Income-tax Appellate Tribunal in January, 1980, till his retirement in 1986. He writes articles relating to tax for newspapers and tax journals. He writes a regular feature “Comments on Judgments” for Current Tax Reporter. He has co-authored the following books: Kar Vivad Samadhan Scheme, 1998; and Commentary on Double Taxation Avoidance Agreements."