Tax Controversy and Dispute Resolution

Undergoing tax litigation dispute is one of the most challenging times for any organization, particularly because of the continuous evolving uncertainty and the high stakes involved. Therefore, it is of utmost importance that the tax litigation is handled by professional experts who can navigate disputes tactfully and seamlessly. PwC India has a dedicated team of specialists to offer effective, practical solutions to clients focused on managing/ resolving tax disputes. 


Services

Our services encompass representing the clients and providing expert advice/ opinions in the direct as well as indirect tax arena. Our tax litigation practice assists clients on the following conventional as well as alternate dispute resolution mechanisms:

Appellate proceedings

The Appellate hierarchy in India consists of assessing officer, first appellate authority, Appellate Tribunal, High Court and Supreme Court. Our broad range of services comprise of:

  • Assisting in filing appeals before the appellate authorities and complying with appellate requirements and procedures
  • Determining the appeal strategy and approach and drafting of legal submissions
  • In-house service of the expert counsel with experience in representation before appellate authorities
  • Advising on the course of action to be adopted before revenue authorities to mitigate the risk of penal consequences
  • Reviewing pending litigation and other uncertain tax positions, to comment on adequacy of defense, probability of success and prevention of recurrence
  • Assisting the external legal counsel in preparing or representing for appeals, writ petition and special leave petition before the Supreme Court and court subordinate to it (High Court)

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Authority for Advance Rulings

The Authority for Advance Rulings (AAR) is an independent adjudicatory body which makes it possible for direct as well as indirect tax assesses (including those covered under the current GST Act) to ascertain the tax liability in advance and thus avoid prolonged litigation.
Our services encompass providing strategic guidance before making an application before the AAR, preparing/ reviewing the advance ruling application and representing the client before the AAR.

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Mutual Agreement Procedure

MAP is a procedure which allows the Competent Authorities or designated representatives of the Competent Authorities from the governments of the Contracting States/Parties to interact with the intent to resolve international tax disputes concerning juridical double taxation cases, as well as inconsistencies in the interpretation or application of tax treaties.

We help our clients in preparation of MAP application and filing the same with the competent authority. We also assist our clients by providing them our tax inputs prior to and during the course of the proceedings including any information/ submission that may be required to be made to the competent authority. We also assist our clients in analyzing the resolution and assisting them in taking decision as to whether to accept or deny the resolution.
 

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Income-tax Settlement Commission

Income-tax Settlement Commission (ITSC) is a quasi-judicial body which provides a one-time opportunity for settlement of taxes to evaders or unintending defaulters and thereby, helps avoid endless litigation.

We provide assistance to our clients in drafting the application and presenting it before the ITSC. We also provide representation services before the ITSC at all stages consisting of the admission, validation and final hearing stage and also including preparation of replies and rejoinders to be filed before the revenue authorities. 

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National Company Law Tribunal and National Company Law Appellate Tribunal

The National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT) are quasi-judicial bodies in India that adjudicate issues relating to companies in India. Our basket of services in the realm of company law comprises of:

  • Collation of requisite information, documents relevant for any application
  • Review of petitions to be filed with the NCLT seeking sanction to the Scheme and other scheme related documents
  • Assistance in filing of documents with the relevant Regional Director(s), Official Liquidator (OL), Income Tax authorities and Registrar of Companies (RoC) seeking their approval to the Scheme and follow-up for their approval to the Scheme
  • Assistance in filing of appeals and representation before the NCLAT

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Procedure under the General Anti Avoidance Rules

The provisions of GAAR shall be effective from assessment year 2018-19 onwards, i.e. financial year 2017-18 onwards. The provisions, amongst others, provide that, the proposal to apply GAAR will be vetted first by the Principal Commissioner of Income Tax/ Commissioner of Income Tax and at the second stage by an Approving Panel headed by a judge of High Court. Such directions are final and binding on the taxpayer and are not appealable before any Court and accordingly, it is extremely important that the taxpayer is represented proficiently before the tax authorities.  

Our tax litigation team also provides assistance in preparation of objections to be filed and representation before the revenue authorities under such GAAR proceedings.

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Contact us

Gautam Mehra
Leader
Tel: +91 22 6689 1155
Email

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