• Gaurav Jain, Advocate
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Unparalleled Tax Litigation Experts

Unwarranted tax demands on hard-earned income could be burdensome. We provide strong legal support to smoothly navigate the entire journey.
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About Us    

Experienced Professional(s) with Dual Qualifications in Law and Accountancy.

Expertise extending beyond the basic tax issues to complex matters like International Tax, Transfer Pricing, Search & Seizure, the Black Money Act, and the Benami Law. Managing complex tax litigation with ease and providing sophisticated advice, particularly on high-stakes cases, tax planning, business restructuring, and mergers and acquisitions.

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Services We Offer

Handling casework with extensive experience in litigation surrounding tax laws and planning, business advisory, and other legal aspects of mergers & acquisitions.

Income Tax Litigation

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Income Tax Litigation

We are tax litigators with expertise in IRS disputes and Tax Law Complexities. We reduce tax burden for our clients and protect their interests.
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Income Tax Advisory

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Income Tax Advisory

Our tax advisors navigate the complexities of tax law for our clients to minimize their tax liabilities and maximize financial savings for them.
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Corporate Restructuring

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Corporate Restructuring

Our corporate restructuring attorneys navigate and reorganize businesses through complex changes to help them emerge stronger.
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Income Tax Litigation

We are tax litigators with expertise in IRS disputes and Tax Law Complexities. We reduce tax burden for our clients and protect their interests Protect your interests.

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Income Tax Litigation

We are tax litigators with expertise in IRS disputes and Tax Law Complexities. We reduce tax burden for our clients and protect their interests Protect your interests.
Connect

Income Tax Advisory

Our tax advisors navigate the complexities of tax law for our clients to minimize their tax liabilities and maximize financial savings for them.

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Income Tax Advisory

Our tax advisors navigate the complexities of tax law for our clients to minimize their tax liabilities and maximize financial savings for them.
Connect

Corporate Restructuring

Our corporate restructuring attorneys navigate and restructure businesses through complex changes to help them emerge stronger.

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Corporate Restructuring

Our corporate restructuring attorneys navigate and restructure businesses through complex changes to help them emerge stronger.
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Our recent Cases

Over the years, we have helped our clients navigate their various legal business aspects and challenges surrounding tax and allied laws, like the Black Money Act, and the Benami Law.

KLJ Organic Ltd. Vs. CIT (International Taxation) – W.P.(C) 3071/2022

Dated : February 18, 2022

Taxpayer is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.

View Case Details

PCIT vs. Elel Hotels – ITA 160/2022

Dated : May 31, 2022 (Delhi HC)

A compensation of ₹30.86 crores was paid to ITC Ltd. to terminate the hotel operation agreement and regain peaceful possession of the hotel. This compensation was classified as a revenue expenditure for tax purposes.

View Case Details

AXA France Vie vs. Asst. CIT – ITA No.439/DEL/2022 (Delhi ITAT)​

Reinsurance companies do not need to withhold taxes on “ceding commissions” paid to other insurance companies as they are reimbursements for shared expenses (like salaries, administration costs, and fees), not payments for solicitation. (Section 194).

View Case Details

TPF Getinsa, Branch Office vs. SaDCIT(Intl Tax (Del ITAT)​

The India Branch Office was not obliged to deduct tax at source therefrom, it was not subjected to disallowance under Section 40(a)(i) of the Act. Salary reimbursement of seconded employees to the head office on a cost-to-cost basis is pure reimbursement, which does not constitute income in the hands of a foreign recipient.

View Case Details

Krishna Diagnostics (P) Ltd. vs. ITO – WP(C) No. 7266/Del/2023 (Delhi HC)

Dated : 25 May 2023
The AO changed the nature of the case with the information in its possession while issuing notice under Section 148A(b) to the order passed under Section 148A(d), which is not allowed by law. Therefore, the latter order was quashed based on a writ petition filed by the Petitioner under Article 226 of the Constitution. .

View Case Details

DCIT vs. Satya Prakash Gupta – 136 taxmann.com 175 (Delhi ITAT)

Dated : 9 March 2022
Alleged money received in foreign accounts of companies belonging to the assessee, through PANAMA Leaks, cannot be added as income of the assessee, since the same were independent receipts of companies and no incriminating material was found in the search, linking said receipts to be undisclosed income of the assessee.

View Case Details

Mankind Pharma Ltd. v. DCIT: 162 Taxmann.com 235 (Del.)(ITAT)

Dated : 01.May.2024

The AO cannot make reference to TPO to determine the arm’s length price of the transaction between related companies without reaching a finding qua existence of arrangement between them resulting in earning of extraordinary profits to the assesses, eligible for exemption on such profits.

View Case Details
Previous slide
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PCIT vs. Elel Hotels – ITA 160/2022

Dated : May 31, 2022 (Delhi HC)

A compensation of ₹30.86 crores was paid to ITC Ltd. to terminate the hotel operation agreement and regain peaceful possession of the hotel. This compensation was classified as a revenue expenditure for tax purposes. 

View Case Details

KLJ Organic Ltd. vs. CIT (International taxation) – W.P.(C) 3071/2022

Dated : February 18, 2022

Tax payer is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.​ 

View Case Details

AXA France Vie vs. Asst. CIT – ITA No.439/DEL/2022 (Delhi ITAT)​

Reinsurance companies do not need to withhold taxes on “ceding commissions” paid to other insurance companies as they are reimbursements for shared expenses (like salaries, administration costs, and fees), not payments for solicitation. (Section 194).
View Case Details

TPF Getinsa, Branch Office vs. SaDCIT(Intl Tax (Del ITAT)​

The India Branch Office was not obliged to deduct tax at source therefrom, it was not subjected to disallowance under Section 40(a)(i) of the Act. Salary reimbursement of seconded employees to the head office on a cost-to-cost basis is pure reimbursement, which does not constitute income in the hands of a foreign recipient.
View Case Details

Krishna Diagnostics (P) Ltd. vs. ITO – WP(C) No. 7266/Del/2023 (Delhi HC)

Dated : May 25, 2023

The AO changed the nature of the case with the information in its possession while issuing notice under Section 148A(b) to the order passed under Section 148A(d), which is not allowed by law. Therefore, the latter order was quashed based on a writ petition filed by the Petitioner under Article 226 of the Constitution. .
View Case Details

DCIT vs. Satya Prakash Gupta – 136 taxmann.com 175 (Delhi ITAT)

Dated : March 09, 2022

Alleged money received in foreign accounts of companies belonging to the assessee, through PANAMA Leaks, cannot be added as income of the assessee, since the same were independent receipts of companies and no incriminating material was found in the search, linking said receipts to be undisclosed income of the assessee.
View Case Details

Mankind Pharma Ltd. v. DCIT: 162 Taxmann.com 235 (Del.)(ITAT)

Dated : May 01, 2024

The AO cannot make reference to TPO to determine the arm’s length price of the transaction between related companies without reaching a finding qua existence of arrangement between them resulting in earning of extraordinary profits to the assesses, eligible for exemption on such profits.
View Case Details

KLJ Organic Ltd. Vs. CIT (International Taxation) – W.P.(C) 3071/2022

Dated : February 18, 2022

Taxpayer is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.

View Case Details

PCIT vs. Elel Hotels – ITA 160/2022

Dated : May 31, 2022 (Delhi HC)

A compensation of ₹30.86 crores was paid to ITC Ltd. to terminate the hotel operation agreement and regain peaceful possession of the hotel. This compensation was classified as a revenue expenditure for tax purposes.

View Case Details

AXA France Vie vs. Asst. CIT – ITA No.439/DEL/2022 (Delhi ITAT)​

Reinsurance companies do not need to withhold taxes on “ceding commissions” paid to other insurance companies as they are reimbursements for shared expenses (like salaries, administration costs, and fees), not payments for solicitation. (Section 194).

View Case Details

TPF Getinsa, Branch Office vs. SaDCIT(Intl Tax (Del ITAT)​

The India Branch Office was not obliged to deduct tax at source therefrom, it was not subjected to disallowance under Section 40(a)(i) of the Act. Salary reimbursement of seconded employees to the head office on a cost-to-cost basis is pure reimbursement, which does not constitute income in the hands of a foreign recipient.

View Case Details

Krishna Diagnostics (P) Ltd. vs. ITO – WP(C) No. 7266/Del/2023 (Delhi HC)

Dated : 25 May 2023
The AO changed the nature of the case with the information in its possession while issuing notice under Section 148A(b) to the order passed under Section 148A(d), which is not allowed by law. Therefore, the latter order was quashed based on a writ petition filed by the Petitioner under Article 226 of the Constitution. .

View Case Details

DCIT vs. Satya Prakash Gupta – 136 taxmann.com 175 (Delhi ITAT)

Dated : 9 March 2022
Alleged money received in foreign accounts of companies belonging to the assessee, through PANAMA Leaks, cannot be added as income of the assessee, since the same were independent receipts of companies and no incriminating material was found in the search, linking said receipts to be undisclosed income of the assessee.

View Case Details

Mankind Pharma Ltd. v. DCIT: 162 Taxmann.com 235 (Del.)(ITAT)

Dated : 01.May.2024

The AO cannot make reference to TPO to determine the arm’s length price of the transaction between related companies without reaching a finding qua existence of arrangement between them resulting in earning of extraordinary profits to the assesses, eligible for exemption on such profits.

View Case Details
Previous slide
Next slide

PCIT vs. Elel Hotels – ITA 160/2022

Dated : May 31, 2022 (Delhi HC)

A compensation of ₹30.86 crores was paid to ITC Ltd. to terminate the hotel operation agreement and regain peaceful possession of the hotel. This compensation was classified as a revenue expenditure for tax purposes. 

View Case Details

KLJ Organic Ltd. vs. CIT (International taxation) – W.P.(C) 3071/2022

Dated : February 18, 2022

Tax payer is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.​ 

View Case Details

AXA France Vie vs. Asst. CIT – ITA No.439/DEL/2022 (Delhi ITAT)​

Reinsurance companies do not need to withhold taxes on “ceding commissions” paid to other insurance companies as they are reimbursements for shared expenses (like salaries, administration costs, and fees), not payments for solicitation. (Section 194).
View Case Details

TPF Getinsa, Branch Office vs. SaDCIT(Intl Tax (Del ITAT)​

The India Branch Office was not obliged to deduct tax at source therefrom, it was not subjected to disallowance under Section 40(a)(i) of the Act. Salary reimbursement of seconded employees to the head office on a cost-to-cost basis is pure reimbursement, which does not constitute income in the hands of a foreign recipient.
View Case Details

Krishna Diagnostics (P) Ltd. vs. ITO – WP(C) No. 7266/Del/2023 (Delhi HC)

Dated : May 25, 2023

The AO changed the nature of the case with the information in its possession while issuing notice under Section 148A(b) to the order passed under Section 148A(d), which is not allowed by law. Therefore, the latter order was quashed based on a writ petition filed by the Petitioner under Article 226 of the Constitution. .
View Case Details

DCIT vs. Satya Prakash Gupta – 136 taxmann.com 175 (Delhi ITAT)

Dated : March 09, 2022

Alleged money received in foreign accounts of companies belonging to the assessee, through PANAMA Leaks, cannot be added as income of the assessee, since the same were independent receipts of companies and no incriminating material was found in the search, linking said receipts to be undisclosed income of the assessee.
View Case Details

Mankind Pharma Ltd. v. DCIT: 162 Taxmann.com 235 (Del.)(ITAT)

Dated : May 01, 2024

The AO cannot make reference to TPO to determine the arm’s length price of the transaction between related companies without reaching a finding qua existence of arrangement between them resulting in earning of extraordinary profits to the assesses, eligible for exemption on such profits.
View Case Details

KLJ Organic Ltd. Vs. CIT (International Taxation) – W.P.(C) 3071/2022

Dated : February 18, 2022

Taxpayer is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.

View Case Details

PCIT vs. Elel Hotels – ITA 160/2022

Dated : May 31, 2022 (Delhi HC)

A compensation of ₹30.86 crores was paid to ITC Ltd. to terminate the hotel operation agreement and regain peaceful possession of the hotel. This compensation was classified as a revenue expenditure for tax purposes.

View Case Details

AXA France Vie vs. Asst. CIT – ITA No.439/DEL/2022 (Delhi ITAT)​

Reinsurance companies do not need to withhold taxes on “ceding commissions” paid to other insurance companies as they are reimbursements for shared expenses (like salaries, administration costs, and fees), not payments for solicitation. (Section 194).

View Case Details

TPF Getinsa, Branch Office vs. SaDCIT(Intl Tax (Del ITAT)​

The India Branch Office was not obliged to deduct tax at source therefrom, it was not subjected to disallowance under Section 40(a)(i) of the Act. Salary reimbursement of seconded employees to the head office on a cost-to-cost basis is pure reimbursement, which does not constitute income in the hands of a foreign recipient.

View Case Details

Krishna Diagnostics (P) Ltd. vs. ITO – WP(C) No. 7266/Del/2023 (Delhi HC)

Dated : 25 May 2023
The AO changed the nature of the case with the information in its possession while issuing notice under Section 148A(b) to the order passed under Section 148A(d), which is not allowed by law. Therefore, the latter order was quashed based on a writ petition filed by the Petitioner under Article 226 of the Constitution. .

View Case Details

DCIT vs. Satya Prakash Gupta – 136 taxmann.com 175 (Delhi ITAT)

Dated : 9 March 2022
Alleged money received in foreign accounts of companies belonging to the assessee, through PANAMA Leaks, cannot be added as income of the assessee, since the same were independent receipts of companies and no incriminating material was found in the search, linking said receipts to be undisclosed income of the assessee.

View Case Details

Mankind Pharma Ltd. v. DCIT: 162 Taxmann.com 235 (Del.)(ITAT)

Dated : 01.May.2024

The AO cannot make reference to TPO to determine the arm’s length price of the transaction between related companies without reaching a finding qua existence of arrangement between them resulting in earning of extraordinary profits to the assesses, eligible for exemption on such profits.

View Case Details
Previous slide
Next slide

PCIT vs. Elel Hotels – ITA 160/2022

Dated : May 31, 2022 (Delhi HC)

A compensation of ₹30.86 crores was paid to ITC Ltd. to terminate the hotel operation agreement and regain peaceful possession of the hotel. This compensation was classified as a revenue expenditure for tax purposes. 

View Case Details

KLJ Organic Ltd. vs. CIT (International taxation) – W.P.(C) 3071/2022

Dated : February 18, 2022

Tax payer is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.​ 

View Case Details

AXA France Vie vs. Asst. CIT – ITA No.439/DEL/2022 (Delhi ITAT)​

Reinsurance companies do not need to withhold taxes on “ceding commissions” paid to other insurance companies as they are reimbursements for shared expenses (like salaries, administration costs, and fees), not payments for solicitation. (Section 194).
View Case Details

TPF Getinsa, Branch Office vs. SaDCIT(Intl Tax (Del ITAT)​

The India Branch Office was not obliged to deduct tax at source therefrom, it was not subjected to disallowance under Section 40(a)(i) of the Act. Salary reimbursement of seconded employees to the head office on a cost-to-cost basis is pure reimbursement, which does not constitute income in the hands of a foreign recipient.
View Case Details

Krishna Diagnostics (P) Ltd. vs. ITO – WP(C) No. 7266/Del/2023 (Delhi HC)

Dated : May 25, 2023

The AO changed the nature of the case with the information in its possession while issuing notice under Section 148A(b) to the order passed under Section 148A(d), which is not allowed by law. Therefore, the latter order was quashed based on a writ petition filed by the Petitioner under Article 226 of the Constitution. .
View Case Details

DCIT vs. Satya Prakash Gupta – 136 taxmann.com 175 (Delhi ITAT)

Dated : March 09, 2022

Alleged money received in foreign accounts of companies belonging to the assessee, through PANAMA Leaks, cannot be added as income of the assessee, since the same were independent receipts of companies and no incriminating material was found in the search, linking said receipts to be undisclosed income of the assessee.
View Case Details

Mankind Pharma Ltd. v. DCIT: 162 Taxmann.com 235 (Del.)(ITAT)

Dated : May 01, 2024

The AO cannot make reference to TPO to determine the arm’s length price of the transaction between related companies without reaching a finding qua existence of arrangement between them resulting in earning of extraordinary profits to the assesses, eligible for exemption on such profits.
View Case Details

What Our Clients Says

Here are some real-life experiences that show the impact we have had since our inception.

"I highly recommend Gaurav as an exceptional tax lawyer. His expertise in complex tax matters, including International Tax and Transfer Pricing, combined with his litigation skills, ensures top-notch legal advice. Gaurav's dedication and insightful guidance make him a valuable asset for any tax-related issues."
Jubilant Group of Companies logo featuring a stylized J with vibrant colors
Pravin GuptaEVP & Head ‑ Direct Taxation, Jubilant Group of Companies.
"I wholeheartedly endorse Gaurav as a premier tax attorney. His profound expertise in intricate tax issues, particularly in International Tax and Transfer Pricing, along with his adeptness in litigation, guarantees superior legal advice. Gaurav's commitment and perceptive counsel are invaluable for resolving any tax-related concerns."
Hero MotoCorp Ltd logo featuring a bold stylized H in red and black
Dinesh Gupta Head of Tax, Hero MotoCorp Ltd.
"I highly recommend Gaurav. He provides personalized representation and communicates directly for a more efficient and accurate working relationship. When you’re going through something difficult, the most important thing is that your case is being handled professionally and as a priority, so you don’t feel like you’re just a ‘case’ being handled from afar by front office staff. Gaurav gets the job done, listens, and takes your case seriously."
DS Group logo featuring stylized letters DS with the name Dharampal Satyapal
Siddhartha GoelHead of Tax, DS Group. (Dharampal Satyapal)
"I was struggling to navigate the complexities of tax law, but Gaurav's expertise and guidance were instrumental in helping our organization achieve favorable outcomes. His exceptional knowledge, attention to detail, and dedication to his clients' needs make him an outstanding tax lawyer. I highly recommend Gaurav to anyone seeking top-notch tax legal services. He truly is a master of his craft!" 
Jindal Poly Group logo featuring the company name and industrial design elements
Gopal AgarwalGroup Taxation Head, Jindal Poly Group
"I highly recommend Gaurav for his exceptional expertise in tax law. His attention to detail, strategic thinking, and dedication to client success make him an invaluable asset. Gaurav’s ability to navigate complex tax matters with precision and professionalism sets him apart. I am grateful for his guidance and support."
Ansal Housing & Construction Ltd. logo featuring the company name in a formal, modern design
S.S. KaushikHead of Tax, Ansal Housing & Construction Ltd.
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Navigating legal challenges can be complex and overwhelming. So, we offer consultations to help you understand your legal options, discuss your concerns and find clarity to move ahead.

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Contact Us

Need A Free Legal Consultation?

Navigating legal challenges can be complex and overwhelming. So, we offer consultations to help you understand your legal options, discuss your concerns and find clarity to move ahead.

Take control of your situation with a free consultation.

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  • Gaurav Jain, Advocate

Expertise extending beyond the basic tax issues to complex matters like International Tax, Transfer Pricing, Search & Seizure, the Black Money Act, and the Benami Law. Managing complex tax litigation with ease and providing sophisticated advice, particularly on high-stakes cases, tax planning, business restructuring, and mergers and acquisitions.

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  • +91 9810262615
  • 114, Indraprakash Building, Barakhamba Road, New delhi-110001
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Unwarranted Tax Demands on Hard-earned Income could be Burdensome. We provide strong legal support to smoothly navigate the entire journey.

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