tax litigation in india tax litigations adalah tax litigation meaning tax litigation meaning in hindi tax litigation in india tax litigation settlement scheme tax litigation services tax litigation firms tax litigation jobs tax litigation law firms tax litigation attorney tax litigation adalah tax litigation attorney jobs tax litigation associates tax litigation attorney salary tax litigation australia tax litigation attorney near me tax litigation and tax litigation book tax litigation blog tax litigation barristers tax litigation brazil tax appeals and litigation branch bc franchise tax board litigation roster best tax litigation firms blg tax litigation tax litigation canada tax litigation chambers tax litigation course tax litigation chambers and partners tax litigation cases tax litigation calgary tax litigation definition tax litigation deloitte tax litigation department of justice tax litigation dallas tax litigation description tax litigation defence tax litigation define tax litigation def tax litigation ey tax evasion litigation litigation expenses tax deductible eversheds tax litigation explain tax litigation tax litigation español tax litigation en français tax litigation que es tax litigation firms in delhi tax litigation france tax litigation funding tax litigation federated press tax litigation forums tax litigation firms india tax free litigation settlement tax litigation germany tax litigation hmrc tax litigation is a process of quizlet tax litigation in canada tax litigation in kenya tax litigation in france tax litigation indonesia tax litigation in the uk tax litigation ireland tax litigation jobs london tax litigation journal tax litigation job description indirect tax litigation jobs nq tax litigation jobs tax litigation kpmg kpmg tax litigation uk tax litigation legal 500 tax litigation lawyer tax litigation london tax litigation luxembourg tax litigation lawyer toronto tax litigation legal 500 london tax litigation legal definition tax litigation pinsent masons what does tax litigation mean macfarlanes tax litigation mishcon tax litigation tax institute disputes and litigation masterclass tax litigation news tax litigation ne demek tax litigation ontario tax litigation of tax on litigation settlement tax treatment of litigation settlement tax aspects of litigation tax treatment of litigation funding new tax on litigation settlements tax litigation process tax litigation pwc tax litigation pdf tax litigation process in india tax litigation paralegal tax litigation procedure tax litigation practical law tax litigation o que é tax litigation risk tax litigation roles tax reporting litigation settlement tax dispute resolution & litigation summit tax disputes and litigation review international tax dispute resolution & litigation summit rpc tax litigation tax litigation salary tax litigation solicitors tax litigation support tax litigation statistics tax litigation stewarts tax litigation summit tax litigation toronto tax litigation tool tax litigation textbook tax litigation translation tax litigation traduzione litigation tax treatment litigation tax tennessee tax to litigation tax litigation uk tax litigation usyd tax litigation us tax litigation unsw tax litigation vancouver tax litigation vacancy tax litigation vertaling tax litigation solicitor vacancy tax litigation wiki tax litigation what is
Tax Litigation Services
By- Harshit
Sharma
WHAT IS TAX LITIGATION?
Tax Litigation under the Indian judicial system is time consuming. The
adjudicating and quasi-judicial appellate authorities act as a fact finding
body under the Income Tax Act, 1961 and the constitutional authority .i.e.
High Courts and Supreme Court of India.
WHY TAX LITIGATION
SERVICES?
Currently tax litigation in India takes more than two decades to reach its
decisiveness. As per recent report of CAG (Comptroller and Auditor General
of India) there are Rs.2.2 lakh crore cases are locked up in appeal out of
which in most of the cases the government is the appellant. As the tax
authorities are getting more aggressive the number of cases appealing in
the court are increasing.
Also most of the tax litigation cases pending at various forums are of
multinationals, for which they cannot give their precious time and thereby
appoint tax advocacy professionals to take care of their cases in the courts
of Law
TAX LITIGATION OFTEN ARISES
IN THE FOLLOWING AREAS
• •Individual and Partnership •Charitable and nonprofit making Cross border transactions on
matters institutions permanent establishment and ascription
•Transfer Pricing Matters such as
marketing intangibles,
management expenses cross
border, compensation for captive •Matters concerning withholding of taxes •Corporate Restructuringservice , royalty payments ,
transfer pricing methods and
comparable.
•Tax Liability related to Royalty •Valuation issues under the
Income Customs Act,1962
CATEGORIES OF TAX
LITIGATION
Civil Tax Litigation
Criminal Tax Litigation
Corporate Tax Litigation
CIVIL TAX LITIGATION: AN
OVERVIEW
Civil Tax Litigation are regulated and handled by following legislations:
Income Tax Act 1961 (Chapters XIX-A, XIX-B and XX).
Income Tax Rules 1962.
The Constitution of India 1950.
Double taxation avoidance agreements.
Income Tax (Dispute Resolution Panel) Rules 2009.
Income Tax (Appellate Tribunal) Rules 1963.
Authority for Advance Rulings (Procedure) Rules 1993.
Income Tax Settlement Commission (Procedure) Rules 1997.
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 (to be
enforced from 1 April 2016
Code of Civil Procedure 1908.
Central Excise Act 1944.
Customs Act 1962.
State-level value added tax, sales tax, entry tax, and luxury tax and advertisement tax
legislation.
Finance Act 1994 (Service Tax).
Goods and Services Tax Act, 2017
CRIMINAL TAX LITIGATION:
AN OVERVIEW
Criminal tax litigation is regulated by the following principal pieces of legislation:
Income Tax Act 1961 (Chapter XXII).
Income Tax Rules 1962.
Code of Criminal Procedure 1973.
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015
Benami Transactions (Prohibition) Amendment Act, 2016
Good & Service Tax Law
Central Excise Act 1944.
Customs Act 1962.
Finance Act 1994 (Service Tax)
State-level value added tax, sales tax, entry tax, luxury tax and advertisement tax
legislation.
CORPORATE TAX LITIGATION
UPDATE
Permanent
Establishme
nt
Other Issues
PERMANENT
ESTABLISHMENT (PE)
PE Taxation continues to occupy
significant focus in India which
indicate the following:
Sequence of Ruling given by Judicial
Authorities such as Authority for
Advance Ruling, Tribunals and courts)
Rulings indicate decisions which are
fact specific. However sometimes
diverse views are also taken
Tax surveys is an important tool used
by tax administration to extract facts
KEY ISSUES FACED IN PE ESTABLISHMENT
BASED ON THE RECENT
PRONOUNCEMENTS ARE
Sales and
Distribution
Activities Procurement
Activities
OTHER ISSUES
Implication
on gift of
shares of
Indian
company
Taxability
on
Promissory
notes
Mauritius Taxability
Treaty of Data
Implication Processing
s Fees
KEY SERVICES OFFERED BY
US
Helping in strategizing tax litigation
Exploring alternative tax dispute resolution mechanisms
Assistance in representation before Commissioner of
Income tax (Appeals), Dispute Resolution Panel, Income
Tax Appellate Tribunal
Assistance in preparation of advance ruling application
and representation before AAR.
Assisting, counseling, preparing, representing appeals
and petitions before High Courts and Supreme Court.
Comments