Tax Law

This specialization covers the law of taxation and how it is contested: direct tax under the Income Tax Act 1961 -- charge, residence, heads of income, exemptions and deductions, assessment, reassessment, penalties and prosecution -- and indirect tax under the GST legislation, along with customs. Expect the appellate hierarchy from the Commissioner (Appeals) and Tribunal up to the High Courts and Supreme Court, the line between avoidance and evasion, GAAR, treaty interpretation and transfer pricing.