Constitutional Law Constitutional Law

Tax

Tax

We excel in direct and indirect tax litigation, representing clients in high-stakes cases that shape tax jurisprudence and uphold our clients' rights under complex regulatory frameworks.

Direct Tax

ACIT vs Blackstone Capital Partners

The case before the Supreme Court revolves around the validity of re-assessment proceedings initiated against Blackstone, a Singapore-based company, seeking benefits under the India-Singapore Tax Treaty. We are appealing the Delhi High Court's ruling quashing the re-assessment based on Blackstone's valid Tax Residency Certificate. The case delves into whether Blackstone, despite claims of being a US-based entity by the Department, is entitled to treaty benefits. The Supreme Court's decision is anticipated to clarify legal principles established in precedents like Azadi Bachao and Vodafone BV, reaffirming the significance of Tax Residency Certificates and upholding treaty benefits for eligible entities.

Bharti Cellular Ltd. & Ors. vs ACT

The Firm's representation in Bharti Cellular Ltd. & Ors. vs ACIT secured a significant victory for telecom operators. The Supreme Court ruled in favor of the Client, exempting them from a tax deduction on distributor discounts.

Indirect Tax

Meena Gala & Ors. vs Union of India

The Firm was able to secure a stay on coercive measures, pending further hearings, in favor of the Client challenging the issuance of summons under the Central Goods & Service Tax, 2017.

Commissioner of Central Excise, Kolkata vs Indian Oil Corporation Ltd

The Firm is representing IOCL in a complex excise duty valuation dispute for petroleum products. With the Supreme Court reserving Judgment, ALA aims to secure a favorable outcome for its client.

Commissioner of Customs vs Pawan Kant Munjal

The Firm successfully defended Mr. Pawan Kant Munjal, Chairman of Heromoto Corp Ltd, before the Delhi High Court. The Court upheld CESTAT's decision, asserting Mr. Munjal's non-beneficial ownership of seized currency and dismissing penalties under the Customs Act, 1962.

Commissioner of Customs vs Adani Power Maharashtra Ltd. & Ors.

The Firm represented Adani Power ALA in a complex import duty dispute related to boiler generator turbines. The Supreme Court upheld CESTAT's decision, affirming the Client's position and rejecting the Customs Department's challenge.

Great Eastern Shipping Co Ltd vs State of Karnataka & Ors

The Firm acted on behalf of the appellant shipping company about sales tax imposition on charter party agreements. The case is of immense importance qua the relationship of the law of taxation vis-à-vis the territorial waters of India.