Arvind P. Datar is a Senior Advocate of the Madras High Court and a Cost & Works Accountant. He is a trustee of the Palkhivala Foundation, Chennai and a Director of the Nani Palkhivala Arbitration Centre, Chennai. He practices at the Supreme Court, the Madras and other High Courts. He is the author of Commentary on the Constitution of India, Guide to Central Excise, Guide to Excise Procedures and has written over 150 articles in various newspapers and journals. He is the Editor-in-Chief of the 18th edition of Ramaiya’s Guide to the Companies Act and the Chief Editor of the 10th edition of Kanga & Palkhivala’s Law and Practice of Income Tax.