There are accountants and then there are lawyers. You can approach both for your taxation needs. Tax lawyers however handle certain things that accountants can’t, although you don’t necessarily have to be in life or death situation. Tax lawyers are specialized in the complex and technical field of tax law. Helpline law provides you a database of dedicated and seasoned professionals who are best for handling complex, technical and legal issues associated with your tax situation. A tax lawyer can step in after you have a problem, but it is advisable to consult with one in advance so they can help you avoid problems.
What are the most common issues subject to tax litigation?
Tax litigation is the process of taking legal action over the conflicts arising due to the breach of any tax related law. It defines the procedure between the opposing parties, which are basically- the tax payer on one side and the state on the other hand. Tax disputes often arise in the following areas:
Individual and partnership matters.
Charitable and other forms of not-for-profit organizations.
Cross-border tax matters on permanent establishment and attribution
Transfer pricing matters (such as marketing intangibles, management cross charges compensation for captive service providers and development centres, royalty payments, location savings, selection of transfer pricing methods and comparable companies).
General Anti Avoidance Rule (GAAR).
Matters relating to withholding tax.
Matters relating to allowance of exemptions/deductions.
Taxation of royalty income.
Reassessments/reopening of an assessment.
"Black money" that is, undisclosed foreign income and assets.
Search and seizure.
Classification matters relating to indirect tax.
Valuation issues under the Customs Act 1962.
Various issues under the Goods and Service Tax Law.
All about appeals and hearings/trial:
Appeal is a proceeding resorted to rectify an erroneous decision of a court by submitting the question to a higher court, or court of appeal. It means ‘making a request’ and in legal parlance, it means ‘apply to a higher court for a reversal of the decision of a lower court. Hearings before the Assessment Officer, Commissioner of Income Tax (Appeals) (CIT(A)), Dispute Resolution Panel, Authority for Advance Rulings and the Settlement Commission are private hearings. However, hearings before the Income Tax Appellate Tribunal, High Court and Supreme Court are open to the public.
The taxpayer can appear either in person or through an authorized representative at the hearings before all of the above forums. The relevant forum will hear both sides' arguments and can either allow the appeal or dispose of the appeal. If any of the party fails to attend the hearing, the hearing can go ahead with only the other party providing their arguments and a decision can be made on the merits (ex parte). However, ex parte hearings are rare in practice, and will usually only be conducted where the petitioner for the ex parte hearing can show that the non-attending party is in default.
Appellate Hierarchy in case of Direct Tax:
Appellate Hierarchy in case of Indirect Tax:
Address of Tribunals & Courts in India for processing taxation appeals:
Address: 6th, 10th & 11th Floor, Lok Nayak Bhawan, NDMC Complex, Khan Market, New Delhi-110003, India
Income Tax Office
Address: Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi-110001, India
Address: 2, West Block, RK Puram, New Delhi-110066, India
Central Board of Excise and Customs
Address: 815, Nehru Place Market Road, Nehru Place, New Delhi-110019, India
Address: Shershah Road, Near, India Gate, New Delhi-110503, India
Supreme Court of India
Address: Tilak Marg, Supreme Court, Mandi House, New Delhi-110201, India
Contact Helpline Law for Tax Related Queries:
Well, you don’t have to worry any more as Helpline Law is there to guide you out and sort all your tax related queries. The lawyers in our database are well read professionals who have extensive knowledge of tax related laws and tax litigation process. Tax lawyers make sure that clients don’t have to go through huge loss in their business during and after any court proceedings. We understand the value of brand name in the market and we aim to help you to preserve it in every way. The experts in our database advice on matters of both direct and indirect tax and also represent their clients during the litigation process.
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This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Persons accessing this site are encouraged to seek independent counsel for advice in India abroad regarding their individual legal, civil criminal issues or consult one of the experts online.