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Corpus Juris Legal · Delhi NCR

Tax Lawyer in Delhi NCR

Tax efficiency is a legal right. Tax compliance is a legal obligation. Both require expert counsel.

200+

Tax Matters

₹200Cr+

Tax in Dispute

85%

Favourable ITAT Orders

Why Businesses Choose Corpus Juris Legal

Corporate tax law in India — the Income Tax Act 1961, DTAA treaty benefits, transfer pricing, GST, and the new faceless assessment regime — creates a compliance and advisory landscape that demands both technical knowledge and practical experience. Tax disputes are expensive and protracted; tax planning requires understanding the boundaries of what the law permits. Corpus Juris Legal's tax practice covers corporate tax advisory, international tax structuring, transfer pricing documentation, and tax litigation before CIT(A), DRP, ITAT (Delhi Bench), and the Delhi High Court.

  • Corporate income tax advisory and tax-efficient transaction structuring
  • DTAA benefit claims and international tax planning
  • Tax litigation — CIT(A), DRP, ITAT Delhi Bench, Delhi High Court
  • Tax due diligence for M&A transactions
  • Advance rulings (AAR) on complex tax positions
  • Faceless assessment and faceless appeal representation

Frequently Asked Questions

What is the faceless assessment scheme and how does it affect tax disputes?+

The faceless assessment scheme (introduced under Section 144B) eliminates face-to-face interaction between taxpayers and assessing officers. Assessments, appeals, and penalties are conducted electronically with random allocation of cases. While designed to reduce corruption, faceless assessments have produced inconsistent quality, making robust written submissions more important than ever.

When should a company apply for an Advance Ruling (AAR)?+

An Advance Ruling from the Board for Advance Rulings (BAR) is advisable when a company is about to enter a transaction with significant and uncertain tax implications — typically cross-border transactions, novel business structures, or acquisitions. ARs provide binding certainty for the applicant and are particularly valuable for foreign companies entering India.

How are DTAA benefits claimed for payments to foreign companies?+

To claim DTAA benefits (lower withholding rates, exemptions), the foreign company must provide a Tax Residency Certificate (TRC) from its country of residence and a Form 10F declaration. Post-BEPS changes in India have added Principal Purpose Test (PPT) requirements — the treaty benefit may be denied if the primary purpose of a structure was to obtain it.

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