Tax Law

Income-tax, GST, customs advisory and litigation.

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CORPORATE LAW | ECONOMIC OFFENCES | LITIGATION

Income Tax

Our practice is distinguished not only by our deep expertise in the Income-tax Act, but also by our robust litigation experience before various courts and authorities. Our highly skilled team of tax lawyers excels in both providing top-notch legal opinions and advisory services, as well as representing clients in complex income tax matters in the courtroom. We take a client-centric approach, providing personalized advisory and litigation services, enabling informed decisions that optimize tax liabilities while ensuring full compliance with the applicable tax regulations.

ASSESSMENTS, AUDITS AND APPEALS
Representing clients in income tax disputes, including assessments, audits, appeals, and litigation, search and survey assessments, TDS assessments, building a strategic defence employing deep research and expert opinions.

LITIGATION
Representing client interests before the assessing and investigating authorities, Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal (ITAT), Authority for Advance Rulings, various High Courts and the Supreme Court of India.

TAX PLANNING AND COMPLIANCE
Developing personalized tax planning strategies that maximize tax efficiency while ensuring full compliance with income tax regulations, guiding clients on tax compliance, reporting, and record-keeping.

INDIVIDUAL INCOME TAX
Providing expert counsel to individuals on matters related to personal income tax, including tax returns, deductions, credits, and strategies for minimizing tax liabilities.

CORPORATE TAX
Assisting businesses, from startups to large corporations, navigate complex income tax regulations, optimize tax structures, and ensure compliance with corporate tax laws.

BLACK MONEY TAX
Addressing issues related to black money and undisclosed foreign assets, representing clients before the Directorate of Intelligence and Criminal Investigation, Investigation Wing, lower courts and various higher courts in black money cases.

TAX INCENTIVES AND CREDITS
Helping clients in identifying and leveraging tax incentives and credits available under income tax laws, optimizing their tax positions and potential savings.

SEARCHES AND INVESTIGATIONS
Comprehensive litigation and advisory support relating to income-tax search and seizure operations, survey proceedings, and other inquiries and investigations, requisition proceedings, post-search submissions, recording of statements, cross-examinations, and other aspects.

EMPLOYMENT TAX MATTERS
Offering guidance on employment tax matters, including payroll tax compliance, employee benefits, and tax treatment of compensation.

NON-PROFIT AND CHARITABLE ORGANIZATIONS
Specialized advice in income tax matters related to non-profit and tax-exempt organizations, helping them maintain their tax-exempt status and navigate unique tax regulations.

TAX COMPLIANCE REVIEWS
Comprehensive tax compliance reviews for individuals and businesses, ensuring that all income tax filings are accurate and in full compliance with the law.

Goods and Services Tax (GST)

We provide robust legal support in all aspects of GST, right from advisory related to registration, classification, input tax credit, compliance, to representation during audits and disputes. Our deep understanding of GST regulations ensures our clients' seamless compliance with this transformative tax regime.

ASSESSMENTS, AUDITS AND APPEALS
Representing clients in GST disputes, including assessments, audits, appeals, and litigation, defence of show cause notices before DGGI and Adjudicating Authority, building a strategic defence employing deep research and expert opinions.

LITIGATION
Representing client and business interests before the assessing and auditing authorities, Commissioner (Appeals), Appellate Tribunal, Authority for Advance Rulings, various High Courts, and the Supreme Court of India.

PLANNING AND COMPLIANCE
Developing customized GST planning strategies that maximize tax efficiency while ensuring full compliance with GST regulations, guiding clients on GST compliance, reporting, and record-keeping.

GST for BUSINESSES
Assisting businesses, from startups to large corporations, navigate complex GST regulations, optimize their GST structures, and ensure compliance with GST laws.

GST FOR E-COMMERCE
Providing comprehensive guidance on GST matters related to e-commerce businesses, addressing issues such as tax collection, registration, and compliance with GST rules for digital transactions.

GST FOR INTERNATIONAL TRANSACTIONS
Helping clients understand and comply with GST regulations applicable to cross-border transactions and imports/exports, and the interplay of GST with other laws such as FEMA, transfer pricing to provide a comprehensive tax advice.

SEARCHES AND INVESTIGATIONS
Comprehensive litigation and advisory support relating to GST (DGGI or Anti-evasion) search and seizure operations and other inquiries and investigations, post-search submissions, recording of statements, cross-examinations, and other aspects.

GST IMPACT ASSESSMENTS
Conducting GST impact assessments to help businesses understand the financial implications of GST law changes and plan accordingly.

NON-PROFIT AND CHARITABLE ORGANIZATIONS
Specialized advice in GST matters related to non-profit and tax-exempt organizations, helping them maintain their tax-exempt status and navigate unique tax regulations.

GST COMPLIANCE REVIEWS
Conducting comprehensive GST compliance reviews for businesses, ensuring that all GST filings are accurate and in full compliance with the law.

Customs Duty

Navigating customs duty laws and regulations is critical for businesses involved in international trade. Our team of customs duty experts provides strategic guidance on import and export duties, classification, valuation, and compliance matters, facilitating smooth cross-border transactions.

CUSTOMS AUDITS AND INVESTIGATIONS
Representing clients in customs disputes, including assessments, audits, appeals, and litigation, defence of show cause notices before DRI and Adjudicating Authority, building a strategic defence employing deep research and expert opinions.

LITIGATION
Representing client and business interests before the assessing and auditing authorities of Indian Customs, Commissioner (Appeals), CESTAT, various High Courts, and the Supreme Court of India.

SEARCHES AND INVESTIGATIONS
Comprehensive litigation and advisory support relating to customs investigations by Directorate of Revenue Intelligence (DRI), Special Intelligence and Investigative Branch (SIIB), Central Intelligence Unit (CIU), and other customs authorities.

CUSTOMS CLASSIFICATION
Advising on the classification of goods accurately for customs purposes, ensuring adherence to tariff schedules and customs valuation methods, including the Harmonized System of Nomenclature (HSN) to optimize duty liability.

IMPORT AND EXPORT REGULATIONS
Offering comprehensive guidance on import and export regulations, including licensing, permits, and documentation requirements, to facilitate smooth cross-border trade.

FOREIGN TRADE POLICY
Advising clients on the Foreign Trade Policy (latest being FTP 2023) and the related Import Policy, Export Policy (ITC-HS), and representation before customs authorities and DGFT in FTP related issues.

CUSTOMS VALUATION
Advising on customs valuation matters, helping clients understand and comply with valuation rules to ensure accurate duty assessment, representing client interests before various forums till the Supreme Court of India in valuation and classification cases.

CUSTOMS CLEARANCE AND DOCUMENTATION
Navigating the complexities of customs clearance procedures, including the review of shipping documents and the filing of necessary customs declarations.

ANTI-DUMPING AND COUNTERVAILING DUTIES
Advising and representing issues related to anti-dumping and countervailing duties, assisting clients in understanding these regulations and compliance requirements, and protecting their interest through a mix of advisory and litigation approaches.

CUSTOMS COMPLIANCE REVIEWS
Conduct comprehensive customs compliance reviews for businesses, ensuring that all customs filings are accurate and in full compliance with Indian customs laws.

CUSTOMS PLANNING AND STRATEGY
Developing customized customs planning strategies for businesses to optimize their tax positions while ensuring full compliance with Indian customs regulations.

International Tax

Our advocates and chartered accountants possess in-depth expertise in international tax matters, focusing on key aspects such as Double Taxation Avoidance Agreements (DTAAs), Permanent Establishments (PE), concepts of residence and source-based taxation, royalty and dividend taxation, and Most Favored Nation (MFN) clauses. Our adept team ensures our clients' tax structures are optimized for global operations, mitigating potential tax liabilities and risks while ensuring full compliance with international tax laws.

TREATY BENEFITS
Ensuring multinational and international clients avail treaty benefits as deserved, defending against allegations related to treaty abuse, treaty overrides, disqualifications from availing treaty benefits, residence challenges, institution of permanent establishments, passive income (royalty, dividend, interest, house property) attributions, besides others.

PERMANENT ESTABLISHMENTS
Advising businesses having or seeking to have presence in multiple jurisdictions regarding permanent establishment (PE) rules as per tax treaties, profit attributions, functional distribution between constituent entities, and defending PE implications raised by tax departments.

INDIVIDUAL INTERNATIONAL TAX ISSUES
Advising individuals on issues arising in dependent (employee) personal services and independent (professional) personal services taxation across jurisdictions.

MLI and BEPS COMPLIANCES
Navigating clients through the global consensus regarding international tax evasion and anti-abuse rules, multi-lateral instrument (MLI) and Base Erosion and Profit Shifting related regulatory and statutory compliances.

DIGITAL ECONOMY
Assisting technology businesses plan for and defend against allegations arising in relation to Equalization Levy, Significant Economic Presence (SEP), Online Information Database Access and Retrieval Services (OIDAR) and other tax issues specifically related to digital and technology businesses.

INTERNATIONAL TAX PLANNING
Developing tailored international tax strategies that maximize tax efficiency while mitigating risks associated with global operations, holding structures, mergers, acquisitions, and investments.

FOREIGN TAX CREDIT
Advising on mitigating tax liabilities by availing foreign tax credits and underlying tax credits, advising on filing statutory returns and refund claims to rectify incorrect tax payments.

INTEGRATING INTERNATIONAL TAX AND TRANSFER PRICING
Offering comprehensive advice to multinational businesses, by integrating international tax law with transfer pricing strategies, ensuring a holistic approach to cross-border tax optimization.

Transfer Pricing

Our firm's expertise in transfer pricing helps businesses establish arm's length pricing and navigate transfer pricing regulations to avoid disputes and penalties, select the most appropriate method, and identifying comparables. We offer comprehensive support in compliance, documentation, and representation in transfer pricing law. Our advocates and chartered accountants possess in-depth expertise in the latest developments in the law and OECD forums and the international jurisprudence in transfer pricing.

TRANSFER PRICING STUDIES
Advising on and reviewing transfer pricing studies, justification and accuracy of comparables and the most appropriate method, review of functions, assets, and risk (FAR) analyses of businesses, to ensure an accurate compliance with the arm’s length principle.

COMPARABLE ANALYSIS AND DEFENCE
Advising and representing clients in challenges to the selections of comparables for deciding the arm’s length price, review of functional analysis, contractual terms, economic realities, and business strategies for defending transfer pricing comparables.

INTANGIBLES AND INTELLECTUAL PROPERTY
Navigating through the complexities of intangible assets (technology intangibles, trade intangibles, marketing intangibles etc.) and intellectual property (IP) in the realm of transfer pricing and justification of the arm’s length price of these properties.

COST SHARING AND INTER-COMPANY SERVICES
Offering guidance on cost-sharing arrangements, ensuring compliance with regulatory requirements while optimizing the allocation of costs among group entities and pricing inter-company (intra-group) services.

SUPPLY CHAIN MANAGEMENT
Advising manufacturing and trading multinational groups on effectively aligning their supply chain with the transfer pricing and international tax laws.

PROFIT ALLOCATIONS
Consulting with clients for optimally distribution and allocating their group profits between various group entities on the basis of statutory prescriptions on profit allocation rules, judicial precedents, and functional distributions between the entities.

INTEGRATING TRANSFER PRICING AND INTERNATIONAL TAX
Offering comprehensive advice to multinational businesses, by integrating international tax law with transfer pricing strategies, ensuring a holistic approach to cross-border tax optimization.

LITIGATION
Representing client interests before the assessing and investigating authorities, Transfer Pricing Officers (TPO), Commissioner of Income Tax (Appeals), Dispute Resolution Panel (DRP), Income Tax Appellate Tribunal (ITAT), various High Courts and the Supreme Court of India.

Other taxes and duties

We offer comprehensive legal services across a wide range of other taxes and duties, including wealth tax (pre-2015 cases), property tax, excise duty, service tax, and stamp duty. Our adept team assists clients in understanding the nuances of these taxes and ensures full compliance with the applicable laws.

Our team understands the in-depth nuances of Central and State tax legislations, offering an in-depth advisory and litigation defence support in allegations of tax evasion and interest and penalty consequences arising out of various tax laws.

Regarding these multifarious tax and duty laws, we offer comprehensive litigation and advisory support spanning from the assessing authorities to appellate authorities, various High Courts, and the Supreme Court of India.

Recent in Tax Law

Oct 146 min read

COURT RULINGS

Supreme Court Decodes ITC Restrictions: Interprets Sections 17(5)(c) & 17(5)(d) of the CGST Act & Upholds its Constitutional Validity

The Supreme Court upholds CGST Act limits on ITC claims for construction, balancing tax neutrality with legislative intent in fiscal policy.

Oct 123 min read

COURT RULINGS

Delhi High Court Shields Employees from Employer Non-Compliance: Reaffirms Bar on Revenue Recovering TDS from Deductees

Delhi HC rules that employers cannot hold employees liable for TDS non-deposit, citing s. 205 of the Income-tax Act, 1961.

Sep 2811 min read

INSIGHTS

GST Refund Process: Legal Provisions and Challenges

Explore key legal routes and hurdles in claiming GST refunds, ensuring smooth business operations and compliance.