Tax Litigation Services
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Tax Litigation Services
Lineuptax LLP provides an extensive range of tax litigation services. We have represented clients at various forums, involving some of the most complex tax disputes in Direct Taxation including under both domestic and international taxation. Our tax litigation skills are well recognized in the resolution of difficult and unique tax controversies involving high stakes.
The team has an experience in handling multiple investigation matters related to information received with respect to foreign assets, foreign asset disclosures, proceedings under The Undisclosed Foreign Income and Assets Act (UFIA)/ Black Money Act, investigations w.r.t Suspicious Transaction Report (STR) etc.
We deliver tax litigation services, to support clients to attain their rights & for quick resolution of tax disputes and related issues. Our team has the experience and acumen to represent clients in tax assessments and appeals before tax authorities and appellate authorities. As experts in tax litigation services, these professionals have a high degree of knowledge in this area of practice, keen commercial awareness, a good understanding of legal and technical principles, and the ability to present facts, law, and strategies in a persuasive manner.
What are the Types of Tax Litigation?
The following are the types of tax litigation:
1. Direct Tax Litigation
Direct tax litigation includes legal disputes related to direct taxation. The payer cannot transfer this tax liability to another party. The Central Board of Direct Taxes (CBDT) has the exclusive authority for governing and approving decisions concerning direct taxes.
2. Indirect Tax Litigation
Indirect tax litigation involves legal disputes related to indirect taxation. Examples include excise duty and sales tax.
What are the Possible Factors of Tax Litigation?
Possible factors contributing to tax litigation include:
1. Disputes arising from tax obligations for individuals or partnerships.
2. Tax-related issues affecting corporations with non-profitable or charitable status.
3. Issues related to taxation in cross-border business operations.
4. Disputes regarding tax obligations on earnings from royalties.
5. Disputes arising from concerns related to tax withholding.
6. Tax litigation stems from efforts to reorganize corporate structures.
7. Disputes related to valuation as per the provisions of the 1962 Customs Act.
What is the Process of Tax Litigation in India?
The process of tax litigation in India can be quite complex, depending on the type of tax involved (direct or indirect) and the nature of the dispute. However, here’s a general overview of the common steps involved:
1. Filing of Returns
You must complete the return filing process before the deadline to avoid fines.
2. Assessment Order Passing
After filing returns, the assessment assessor carefully reviews the return and issues an assessment order.
3. Appeal Submission
If dissatisfied with the assessment order, you can follow the appeal hierarchy:
The Tax Authority
Income Tax Appellate Tribunal
The High Court
The Supreme Court
Income Tax Appellate Tribunal
The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial authority established by the central government. It operates under the jurisdiction of the Ministry of Law and Justice.
With its nationwide presence, ITAT functions through various benches strategically placed across regions. Each bench, consisting of an accountant member and a judicial member, contributes to the impartial resolution of tax-related disputes.
Our range of Tax Litigation Services includes:
1. Representation services before tax authorities and appellate authorities
Representation before assessing officer in regular assessments u/s 143(3), re-assessments u/s 147, Search assessments TDS assessments , Transfer Pricing assessments, etc
Representation before Investigation wing in search and seizure cases
Representation and Support in Investigation Matters including Foreign assets investigations, investigations based on information received from Foreign institutions, investigations w.r.t Suspicious Transaction Report (STR) etc.
Representation before Intelligence & Criminal Investigation (I&CI) Division
Representation before The Dispute Resolution Panel (DRP)
Representation before Commissioner of Income-tax(Appeals) & Income Tax Appellate Tribunal (ITAT), Authority for Advance Rulings (AAR)
Representation before Investigation Wing/ Assessing Officer in proceedings under The Black Money Law
Preparation of legal and factual submission for filing and virtual representation before E-Assessment Authorities / The National Faceless Assessment Centre(NFAC) in regular assessments, re-assessments etc.
Preparation of legal and factual submission for filing and virtual representation before E-Appellate Authorities / The National Faceless Assessment Centre(NFAC) in matters pending before CIT(A).
2. Assistance and support in preparation & representation of a case before the High Courts/Supreme Court of India
3. Advisory on litigation strategy in various forums
4. Providing strategic guidance for approaching potential tax controversies
5. Preparing submissions before the Tax authorities and the appellate authorities
6. Settlement of tax disputes with the tax authorities through Settlement Commission route
7. Consultation & compliance support under Vivad Se Vishwas Scheme 2024
8. Advisory, Compliance, and Representation relating to:
Foreign Assets and Liabilities;
Exchange of Information (EOI) under DTAAs;
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015;
Benami Transactions (Prohibition) Act;
Prevention of Money Laundering Act, 2002 (PMLA);
Dispute Resolution Schemes Income Disclosure Scheme 2016, Vivaad Se Vishwas Scheme, etc;
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