Practice Area

Tax Advisory

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Overview

Transactions — whether corporate acquisitions, real estate deals, or private equity investments — have tax dimensions that are inseparable from their commercial structure. The advice of a commercial tax lawyer on transaction tax issues must be factored into deal structuring from the outset, not added as an afterthought at the closing stage. At Corpus Lawyers, we provide transaction tax advisory that is integrated with commercial legal advice — covering direct tax, indirect tax, and stamp duty considerations across the full range of corporate and commercial transactions, alongside representation in tax disputes before the Income Tax Appellate Tribunal and High Courts.

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Transaction Tax Structuring — M&A and Investments

Tax advisory in connection with M&A transactions, private equity investments, and joint venture structures, covering capital gains analysis (including characterisation of gains as short-term or long-term, and applicable tax treaty benefits), stamp duty optimisation, and structuring to achieve tax-efficient outcomes for both seller and acquirer.

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Real Estate Transaction Tax Advisory

Tax advisory for real estate acquisitions and disposals, including analysis of capital gains tax obligations, GST on real estate transactions (including the distinction between under-construction and completed units), stamp duty planning, and tax withholding obligations under Section 194-IA of the Income Tax Act, 1961.

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GST Advisory for Commercial Transactions

Advisory on GST implications of commercial transactions — including classification of supplies, applicable GST rates, input tax credit eligibility, place of supply rules for services, and GST treatment of specific transaction types including slump sale, asset purchase, and real estate development.

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Tax Due Diligence

Identification of direct and indirect tax risks of a target company in M&A and investment transactions — covering pending assessments, open tax demands, GST compliance history, tax positions taken by the target that may be challenged on reassessment, and contingent tax liabilities.

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Income Tax Dispute Resolution — ITAT

Representation and advisory in income tax appeals before the Income Tax Appellate Tribunal, covering corporate income tax, capital gains, transfer pricing, and withholding tax disputes arising from assessments by the Assessing Officer and Commissioner (Appeals).

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High Court Tax Matters and Advance Rulings

Advisory and representation in tax matters before the High Courts, including writ petitions against arbitrary tax assessments, and preparation of advance ruling applications before the Authority for Advance Rulings under Section 245Q of the Income Tax Act, 1961 and the GST Advance Ruling Authority.