Taxation

AZB & Partners’ full-service offering on all tax-related matters is widely recognised as amongst the most preferred counsel. The team, rich in experience and expertise, comprises specialised professionals, many with accounting qualifications in addition to their law degrees.

The Firm has been ranked as a top-tier law firm for its taxation expertise by the Tax Directors’ Handbook, 2017. Additionally, founding partner, Ajay Bahl, is routinely ranked as the top Indian tax advisor by several national and international publications, including the Tax Directors’ Handbook, 2017.

We render the full spectrum of advisory and litigation services, including corporate tax planning, tax advisory as well as transactional tax services across multiple industry segments. We also have a very experienced court-facing litigation practice, which directly handles and argues matters in different appellate forums, such as the Authority for Advance Rulings (Income-tax), Income Tax Appellate Tribunal, High Courts and the Supreme Court of India. Several teams, such as the corporate, intellectual property, competition and litigation teams, work closely with our tax team, ensuring a holistic approach to the tax practice. This provides clients the ability to align their tax approach and evaluate implications of a particular approach or structure within the framework of laws applicable to the business.

The Firm’s expertise extends to all tax laws, direct and indirect, specifically income tax, wealth tax, customs duty, excise duty, Goods and Service Tax (“GST”) and transactional taxes, such as stamp duty.

In Direct Tax matters, Our work includes:

  • International taxation, tax treaties and transfer pricing including permanent establishment exposure, tax withholding issues, expatriate taxation, dispute resolution, etc.
  • Tax advice on acquisitions, divestments, corporate and business structuring, mergers (including cross-border mergers), demergers, tax efficient and legally compliant income repatriation strategy
  • Setting up of efficient structures relating to the establishment of a corporate business presence in India within the framework of the domestic law and various treaties for the avoidance of double taxation and in compliance with other laws
  • Corporate tax planning
  • Advice on The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and related aspects
  • Infrastructure development including special economic zones, availing tax holidays and other Government incentives for development
  • Succession planning, family arrangements, including formation of trusts, etc.

In Indirect Tax matters, Our work includes:

  • State-level value added tax; analysis of the GST regime, including review of existing contracts from a GST perspective
  • Custom and excise duties and foreign trade policy related matters
  • Efficient structuring for business set up in India including advice on importability of goods into India, analysis of location related incentives and analysis of alternative models for sale/distribution of goods and services, advice on availability of various indirect tax incentives and exemptions
  • Tax costs and input tax credits impacting proposed business models
  • Review of existing business models for identifying tax risks and potential tax savings
  • Tax litigations, including representation before tax authorities, tribunals and courts

CONTACT A MEMBER OF OUR TEAM

Ajay Bahl

Founding Partner