Direct Tax:- Best Income Tax Lawyer, Advocate in Delhi
Our Direct Tax team, led by Advocate Ashish Panday, provides comprehensive legal solutions in Domestic and International Taxation Laws. We advise corporates, multinational enterprises, startups, high-net-worth individuals, and business groups on complex tax matters.
Tax law is dynamic and policy-driven. It demands continuous study, strategic interpretation, and practical litigation experience. Our approach combines technical precision with strategic courtroom advocacy.
Transfer Pricing & International Tax Advisory
As businesses expand across borders, they face increasingly complex challenges in transfer pricing and international taxation. Legum Attorney provides specialised advisory services to ensure that intercompany transactions comply with Indian transfer pricing regulations and globally accepted standards.
Our team assists in designing and implementing robust transfer pricing policies, maintaining proper documentation, and defending positions during audits and litigation. We focus on aligning pricing structures with commercial realities while minimising regulatory risks.
We also advise on international tax frameworks, including Double Taxation Avoidance Agreements (DTAA), cross-border structuring, and tax implications of global transactions. Our approach is aimed at optimising tax efficiency while ensuring full compliance with evolving international tax laws.
International Taxation
Transfer Pricing Advisory & Litigation
Double Taxation Avoidance Agreements (DTAA)
Permanent Establishment (PE) Issues
Cross-border Transactions
Withholding Tax (TDS on International Payments)
FEMA & Tax Interface Issues
BEPS-related Advisory
Tax Treaty Interpretation
Advisory
Advice and Opinion on Customs matters
Representations before Customs Authority
Making representations before:
- Central Board of Indirect Taxes (CBIC)
- Customs authorities
Advance Ruling Authorities (AAR) and Appellate AAR
- Drafting of AAR applications and Appeals
- Representation during hearings
Income Tax
Income Tax Notice & Reassessment Defence
Drafting replies to Section 142(1), 143(2), and 148 notices
– Challenging reopening of assessment (Section 147/148)
– Representation in Faceless Assessment Scheme
– Filing objections and legal submissions
– Handling scrutiny assessments
Corporate & Business Tax Advisory
Structuring of Mergers & Acquisitions
Tax-efficient Investment Planning
Startup Tax Advisory
ESOP Taxation
Capital Gains Structuring
Business Restructuring
Tax Litigation Before ITAT, High Court & Supreme Court
Domestic Taxation (Income Tax)
Income Tax Advisory & Compliance
Representation before Assessing Officer (AO)
Appeals before Commissioner (Appeals)
Litigation before ITAT
Writ Petitions before High Courts
Tax Reassessment & Revision Proceedings
Penalty & Prosecution Matters
Search & Seizure Cases
Tax Planning & Structuring
Advance Ruling Authorities (AAR) and Appellate AAR
- Drafting of AAR applications and Appeals
- Representation during hearings
Top FAQs
What should I do if I receive an income tax notice under Section 148?
You should immediately consult a tax lawyer to examine the validity of the notice, request reasons for reopening, and file objections within the prescribed time to avoid adverse reassessment.
Can reassessment under Section 147/148 be challenged?
Yes, reassessment can be challenged on legal grounds such as lack of jurisdiction, absence of new material, improper sanction, or violation of procedure under the Income Tax Act.
What is the time limit for issuing a notice under Section 148?
Generally, notice can be issued within 3 years, and up to 10 years in cases involving income escaping assessment above specified thresholds, subject to conditions under the law.
What happens during income tax search and seizure proceedings?
During a search under Section 132, authorities may seize documents, cash, or valuables. Post-search, assessment proceedings are initiated, and proper legal representation is critical to protect your rights and assets.
Can additions made during search assessment be challenged?
Yes, additions made in search or post-search assessments can be contested before appellate authorities if they are not supported by evidence or are legally unsustainable.
How do I respond to a scrutiny notice under Section 143(2)?
Compounding allows an individual or company to settle FEMA contraventions by paying a penalty without undergoing prosecution. Applications are submitted to the RBI or ED depending on the nature of the violation. Legal guidance ensures quick and favorable outcomes.
Can FEMA violations be appealed or challenged?
A detailed and well-drafted reply with supporting documents must be filed within the deadline. Legal assistance ensures proper representation and reduces the risk of unjustified additions.
Do you handle appeals before CIT(A), ITAT, and High Court?
Yes, we represent clients at all stages of tax litigation, including appeals before Commissioner (Appeals), ITAT, and writ proceedings before High Courts, depending on the nature of the dispute.