Tax Litigation and Advanced Corporate Taxation

As a young lawyer who wants to work in a law firm, tax is a very highly rewarding area to specialise in.

It has low competition but high opportunity, and most lawyers are quite scared of tax laws in law school and afterwards. 

If you want to get into an area of law where there is no dearth of jobs no matter how the market is doing, and far less competition than other areas of law, then tax law is a great choice. 

India has complex tax laws. Despite significant simplification of indirect tax laws through introduction of GST, laws remain complicated and are changed fairly frequently. It is also a service that almost every business requires. 

With government efforts to increase the tax net, the number of taxpayers have been drastically increasing in the last couple of years. Number of businesses paying both GST and Income Tax is steadily rising, which is increasing the future market for tax lawyers and especially corporate taxation lawyers in a big way.

As the Indian economy is moving towards formalization from a mostly informal economy, the clout as well as market for tax lawyers is on the rise.

Government hires a large number of tax lawyers as it is going after non-taxpayers aggressively. 

One of the biggest area of growth for tax lawyers in tax advisory, and compliances, which is also done by accountants. However, advice of lawyers is sought after, and this area is seeing growth too. 

Apart from ongoing income tax, GST and other tax disputes, significant opportunities also arise in every transaction as tax lawyers provide very critical inputs with respect to tax efficiency of every transaction. 

Whether a company should be bought by acquisition of shares or slump sale, whether to acquire the subsidiary or the holding company in another country, how to reduce tax liabilities in each transaction - these things are decided by tax lawyers.

If you want to become a successful litigator, and yet earn well during your early days, starting your career as a tax lawyer is a good strategy. Some of India’s most famous lawyers such as Nani Palkhivala, Harish Salve, Arvind Datar etc. started as tax lawyers, and eventually became the most illustrious constitutional lawyers.

This is  partly because tax law matters are high stakes, and the government keeps coming up with new tax laws and changes in existing laws, opening an opportunity for challenging these laws in the court.

The opportunity to build big law firms is also very high for tax lawyers. Several leading full service law firms today were originally started by tax lawyers. Good examples will be Nishith Desai Associates, Lakshmikumaran and Sridharan, Economic Law Practice, Vaish Associates, etc. Ajay Bahl of AZB & Partners used to be a tax practitioner. In these cases, highly profitable tax practices eventually led to creation of larger full service corporate law practices.

In short, tax law offers opportunities like few other areas of law. It is evergreen, always in high demand and good tax lawyers are always short in supply.

Companies which earn thousands of crores have to pay taxes in hundreds of crores. They will go to great lengths to legally reduce their tax burden, which straight on adds to their profits. Naturally, it is lucrative to be an effective tax lawyer.

Who should take this course?

This comprehensive diploma program is designed for a diverse group of professionals seeking to enhance their expertise in corporate taxation and tax litigation. If you fall into any of the following categories, this course is tailored to meet your career aspirations:

• In-house Counsels: Professionals working within companies that frequently encounter tax disputes will greatly benefit from this course. It equips you with the knowledge and skills needed to navigate complex tax issues and effectively represent your organization.
• Law Students: If you are a law student with a keen interest in tax law, or if you aspire to work in a tax law firm or the tax practice of a full-service law firm, this program offers a strong foundation. It prepares you for a successful career in the field of tax law.
• Young Lawyers: Aspiring to join a prestigious Big 4 firm? This course provides you with the specialized knowledge required to excel in this highly competitive sector, opening doors to exciting career opportunities.
• Experienced Lawyers: Seasoned lawyers looking to handle high-value advanced taxation litigation cases will find this program invaluable. It equips you with advanced strategies and insights to effectively represent clients in complex tax disputes.
• Chartered Accountants and Company Secretaries: If you are a Chartered Accountant or Company Secretary seeking to broaden your service offerings beyond standard auditing and compliance practices, this course will empower you to provide high-margin services. It also enables you to independently appear before various Income Tax Tribunals, expanding your professional capabilities.

What will you learn from this course?

Uncover a world of abilities that will not only advance your career but also position you as a vital asset in Corporate Taxation and Tax Litigation.

• Get exposure to strategic and drafting work in connection with corporate taxation
• Learn how to handle entire process from dealing with notices to defending tax cases
• Learn how to create a tax mitigation plan or do tax structuring for transactions
• Learn how to act on behalf of large corporations in tax matters and their commercial priorities 
• Apart from statutory knowledge, develop strategic thinking 
• Draft various documents, petitions, applications until you are conversant with each 
• Step-by-step walkthrough of tax tribunal proceedings
• How to defend your client or business in various forums
• New amendments, cases and ongoing controversies with examples of different industries 
• Get exposure to strategic and drafting work in connection with tax cases.
• Learn how to handle the entire process from replying to a notice from tax authorities right up to filing appeals before various courts and tribunals.
• Learn how to compile documentation and precedents for your case and how to present them correctly.
• Learn how to draft synopsis and written submissions before a court.
• Learn about new and emerging areas in Tax Litigation.
• Understand various aspects of client and case management.
• Get comprehensive practical knowledge of tax law from experienced tax lawyers.
• Learn how to act on behalf of large corporations in taxation matters.
• Learn how to set up and manage your own tax litigation practice.
• Apart from statutory knowledge, develop strategic thinking
• Draft various applications, petitions, appeals, reply to notices until you are conversant with each.
• Step-by step walkthrough of proceedings before various courts and tribunals under both direct and indirect tax laws.
• Learn about important tax tribunals, special courts and proceedings before high court and supreme courts.
• New amendments, cases and ongoing controversies.
• Learn how to structure, write and publish an original article. This is the first step to start building your portfolio of work and demonstrate expertise.

Training methodology

Online 24/7 access

Access study materials via our online portal & via our anroid & iOS apps.

Practical Exercises

Two practical exercises every week, each followed by written feedback.

Live Online Classes

Live online classes based on exercises, allowing questions and feedback.

Convenient Class timings

Classes held after work hours, typically on Sundays or after 8 PM on weekdays.

Live Doubt Clearing

Live doubt clearing for support and one-on-one sessions with mentors.

What is the career potential after doing this course?

Upon completion of the Diploma in Advanced Corporate Taxation and Tax Litigation, a plethora of promising career avenues open up to you:

• Tax Law Firms: Major law firms invariably maintain robust tax law divisions. While the field may not see a high volume of hires, it is noteworthy that individuals with a genuine interest in tax law are relatively scarce. This is partly due to the apprehension around mathematical and numerical aspects, which are integral to tax law.
• In-House Legal Teams: Corporations, particularly those with extensive involvement in tax law cases, actively seek out tax lawyers. This is exemplified by entities such as prominent telecom companies like Airtel, and conglomerates like ITC, who have dedicated legal teams focusing on tax matters.
• Establishing a Tax Practice: A particularly prestigious and financially rewarding pursuit involves establishing a practice specializing in tax tribunals, and even representing cases in High Courts and the Supreme Court pertaining to tax matters.
• Big 4 Accountancy Firms and Beyond: A wide array of accounting firms, including the renowned Big 4, demonstrate a consistent appetite for employing skilled and certified tax lawyers.

This course equips you with the knowledge and expertise to excel in these diverse career paths, ensuring a promising future in corporate taxation and tax litigation.

Potential employers

• Law firms
• Public and private sector banks (domestic and foreign)
• International financial institutions
• Non-banking financial companies (NBFCs)
• Infrastructure companies
• Large conglomerates which frequently seek finance for their group or projects

Relevant Industries

• Law firms
• Public and private sector banks (domestic and foreign)
• Tax Professionals
• Accountants
• Lawyers
• Financial Advisors
• Business Owners and Managers
• Compliance Officers

What kind of recruitment and placement support will I get?

• Unique Training Method: We're the sole organization in India offering comprehensive, exercise-based courses.
• Employer Recognition: Many leading employers, law firms, and companies actively seek our high-performing students.
• Career Opportunities: Success in our courses can lead to job placements, internships, and assessment internships in esteemed law firms, with renowned lawyers, and various companies.
• Empowering Learners: We focus on empowering learners with not just knowledge and skills, but also real-world opportunities.
• Dedicated Support Team: Our dedicated team is here to assist you with placements, internships, and freelance opportunities.
• Proven Success: Between April 2021 and June 2023, we've helped over 21,000 students secure job and internship opportunities.
• Media Recognition: Our achievements have been featured in respected media outlets like The Hindu, Business World, and India Education Diary.
• Impressive Value: Our students have secured over Rs. 2.7 Crore (USD 330,000) worth of work, with records of INR 30 LPA (USD 37,500) domestically and INR 50 LPA (USD 62,500) internationally.
• Comprehensive Support: From day one, our placement team guides you in setting goals, crafting standout CVs, enhancing interview skills, and supporting your critical first month on the job or during an internship.
• Trusted Recruiters: We've built strong collaborations with recruiters who prefer hiring our well-trained students.
• Competitive Edge: Partnering with us gives you an edge in the job market and opens doors to exciting career prospects.

What is unique about this course?

• The course is not limited to a provision-by-provision study of the statute and associated case laws alone 
• The course trains you on different kinds of actual work that is required to be performed by tax lawyers and other professionals dealing with tax
• It is not a mere theoretical study, but hands on practical lessons where you will have to draft a lot of documents such as petitions, applications, agreements
• This is an intensive course that demands your commitment. Successful completion of required assignments is necessary to earn the certificate. You should plan to invest 4-5 hours per week in skill development, along with attending classes.
• Our expert instructors will lead interactive classes with high-quality discussions. These discussions will not only clarify your doubts during classes but also outside through course groups and email.
• You'll receive personalized attention and coaching from assigned trainers. Additionally, a dedicated course anchor will assist you with submissions, guidance, and any issues you encounter as you progress through the course.
• Expect detailed feedback on your assignments, which will greatly enhance your performance.
• For doubt clarification, you'll have access to mechanisms beyond online classes, like a discussion forum where queries receive responses within 48 hours. A WhatsApp group will connect you with peers, batchmates, the course anchor, evaluator, and LawSikho's support team.
• Throughout the course, you'll develop your writing skills through six assignments. Exceptional pieces may even be published on the iPleaders blog, which attracts over a million monthly visitors. This opportunity can significantly boost your portfolio.

Can I get remote freelance work after doing this course?

At LawSikho, we have two types of students: those who already possess good legal skills and those who are in the process of learning. We believe in enabling our learners to start earning from their knowledge without delay.
 

For students with professional-level legal skills, we offer opportunities in contract drafting, data & privacy, international business law, US immigration law, litigation support, and international IP law work.
 

However, we understand that acquiring professional-level skills takes time. For those who are still developing their legal skills, we provide alternative work opportunities such as writing articles, conducting research, legal transcription, data entry, law firm administration, social media management, and more. Some students even engage in tasks like voice-over work, data compilation, translation, and virtual assistance.
 

We have established a dedicated team that actively pitches to organizations in the US to help LawSikho students find remote work.
 

We have set up a US entity to bridge the trust gap between US legal professionals and an organization operating from India.
 

We focus on getting learners their first three clients, guiding them in crafting impressive proposals. By the time they secure these initial clients, learners become well-adjusted to the process and can independently attract more clients.
 

They build their CVs and profiles with real work experience and testimonials, opening doors to numerous opportunities.
 

Getting started is often the hardest part, but at LawSikho, we make the process frictionless. We have witnessed law students earning well over $1000 per month.
 

Some students have earned $500 in their first month as a side gig. We have students who, after a year, now earn $10,000 per month. While some may start with $300, they make progress by learning new skills, improving their profiles, and pitching for higher-paying work.
 

Between April 2021 and June 2023, we created over 21000+ opportunities for our learners, resulting in thousands of students securing freelance work. The total value of work secured amounts to over $3,30,000 (Aprox INR 2.7 Crore). Additionally, hundreds of individuals found employment, and secured internships.
 

Please note that these numbers represent the initial gigs facilitated directly by us or those on which we actively collaborated with the learners. Students have also secured additional work beyond our tracking

How will you clear my doubts and help me if I am struggling to understand or learn a concept?

• In our live classes, you can ask questions, share your screen, receive personal feedback, and have your doubts cleared.
• If you need more help after getting feedback on an assignment or want career advice, you can schedule a private one-on-one call. Our evaluators and mentors are here to assist you and give you advice that's tailored to your needs.

Money back guarantee

We're so confident that you'll love it that we offer a 100% money back guarantee. Here's the deal: enroll in the course, give it your best shot for a month by attending classes and doing all the exercises. If you still don't feel like you're getting value from it or it's just not clicking with you, no worries! We'll happily refund the entire course fee. The only catch is that you need to give it a fair shot for a month. If you're not satisfied after that, we'll gladly give you your money back. 

Your success and satisfaction are our top priorities!

View Refund Policy

Specific Learning Objectives

• Learn how different business structures such as partnerships, LLPs and private limited companies are taxed on income and distribution of profits
• Learn how public trusts and private trusts are taxed
• Learn how to secure exemption for a public trust
• Learn about Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)
• Learn about tax exemptions for startups and applicability of angel tax
• Learn how remuneration of directors, dividends to shareholders and profits to partners is taxed
• Learn about taxation of ESOPs and Sweat Equity
• Learn about taxation of royalty
• Identify when income of family members and relatives is clubbed and exceptions to the principles of clubbing
• Learn about deduction and payment of TDS for different types of income
• Understand consequences of non-payment of TDS and how to remedy the same
• Learn about applicability and payment of equalisation levy
• Identify when TDS is not required to be deducted for specific payments
• Learn about which deductions against income are allowable for professional and business expenses
• Identify how depreciation impacts taxation and methods of calculation of depreciation
• Learn about capital gains tax on investment transactions and exits
• Learn about carry forward of losses in M&A transactions
• Learn tax on partition and whether partition into unequal shares is susceptible to capital gains tax
• Learn about consequences of entering into benami transactions, Benami Transactions Amendment Act 2016 and powers of tax authorities
• Learn about consequences of holding undisclosed foreign income and assets under Black Money Law
• Learn how to disclose black money correctly
• Learn about major recurring and one-time tasks for tax compliance
• Learn about investigative powers of tax authorities such as raids, attachment and freezing of bank accounts
• Understand different stages of tax proceedings from issue of notice until High Court or Supreme Court Appeal, Special Leave Petition and Writ Petitions in Tax Cases
• Identify when your business operations are hit by international taxation
• Learn the basic models on which Double Taxation Avoidance Agreements (DTAAs) are executed
• Learn how to find and read a DTAA and key tax categories in a DTAA
• Identify how the permanent establishment concept applies to international businesses
• Which kinds of commission arrangements qualify as permanent establishment?
• How are employee secondments are governed under international tax laws?
• Learn about tax credit systems used globally in DTAAs
• What kinds of information can and cannot be shared as per tax information exchange provisions under DTAAs
• Identify situations when GAAR applies and consequences of invocation of GAAR
• How to proceed when DTAA and domestic law provisions conflict
• Popular international tax structures used by global businesses
• Identify the primary benefits provided by tax havens to international businesses
• Distinguish what are the unique provisions in a DTAA with a tax haven
• Implications of Vodafone judgment and subsequent developments in income tax law
• How to identify round tripping and consequences of round tripping
• What is a controlled financial corporation (CFCs) and how different countries tax CFCs
• What is place of effective management (POEM) and how does it apply to businesses?
• Key components of the global consensus on Base Erosion and Profit Shifting (BEPS)
• Understand how thin capitalisation rules work and how that impacts the sources of business finance
• When to approach the Authority for Advance Rulings (AAR)
• How to settle disputes with tax authorities
• Learn about Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA)
• Learn about applicability of transfer pricing and different methods for computing arm’s length price
• Learn how to select an appropriate method for calculating arm’s length price
• Learn how to take benefit of Safe Harbour Rules
• Learn about when you need to pay stamp duty
• Learn how to identify and read the applicable stamp duty law and calculate stamp duty payable
• Learn about stamp duty provisions in select state laws for key business transactions
• Learn about consequences of insufficient stamping
• Learn about what are the types and rates of GST and concepts of supply
• Learn about forward and reverse charge mechanism
• Understand GST Registration and Input Tax Credit
• Learn about filing of different GST returns 
• Learn about Composition Scheme, TDS in GST, Tax Return
• Learn what are the various stages of proceedings under Income Tax and GST laws before different tribunals and courts.
• Learn basics about legal notices by various tax authorities.
• Learn how to draft replies to legal notices.
• Learn about the functioning of various tax authorities, tribunals, courts and their machinery.
• Learn how to identify jurisdiction of the tribunals and courts to try specific matters along with applicable limitation periods under the law.
• Learn how to establish cause of action, appeal and grounds.
• Learn how to read various abbreviations, tagging and nomenclature of various appeals, petitions, etc. by the courts.
• Learn about procedure of the High Court, statutory appeal and writ petitions.
• Learn how to save your client in different kinds of situations and strategies to deploy in different litigation cases.
• Learn how to draft petitions, applications and appeals.
• Learn how to calculate court fees.
• Learn all you need to know about reliefs you can claim in your appeals, applications and petitions.
• Learn all you need to know about formatting principles and rules for appeals, applications, replies and rejoinders.
• Learn how different tax authorities are appointed and composition of different tribunals and how it is relevant to litigation.
• How to draft statements of facts, reliefs and grounds under different appeals & applications.
• Learn how to draft responses to scrutiny/assessment notice under Section 143(2) and 142(1) of Income Tax Act, 1961.
• Learn how to draft responses to details called for by the assessing officer under Section 142(1) of the Act vide a show cause notice.
• Learn how to draft an appeal before the Commissioner of Income Tax (Appeals) along with applicable fees and supporting documents.
• Learn how to draft an appeal to be filed before the Commissioner of Income Tax against the assessment order of the assessing officer.
• Learn the content of an appeal set before the Commissioner of Income Tax along with supporting documents.
• Learn how to draft an appeal before the Dispute Resolution Panel for a potential transfer pricing dispute.
• Learn how to draft objections to be filed before the Dispute Resolution Panel.
• Learn how to draft an appeal to be filed before the Income Tax Appellate Tribunal.
• Learn how to draft a rectification application to be filed before the Income Tax Appellate Tribunal.
• Learn how to draft an appeal before the Income Tax Appellate Tribunal against the order of the Commissioner of Income Tax (Appeals).
• Learn to draft an application before the Authority for Advance Ruling under different taxation laws.
• Learn to draft an application before the Anti-profiteering authority under Indirect Tax laws.
• Learn how to draft a writ petition before the High Court and the matters that can be challenged under the ambit of writ petition.
• Learn how to draft an Income Tax Appeal under section 260A of Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal.
• Learn how to draft a special leave petition to be filed before Supreme Court dismissal of appeal by the High Court.

List of Weekly Exercises

• Amend the language, structure, chronological arrangement and formatting in a given draft contract. Use redlining to do this.
• Identify how tax laws impact different kinds of businesses - companies, LLPs, partnerships, proprietorships, HUFs, etc. 
• Determine how to dividend payouts to shareholders, profits and salary to partners and directors is taxed
• Identify whether angel tax or startup tax is applicable to a specific transaction
• Identify which expenses can be deducted from business income
• Identify whether the obligation to deduct Tax at Source (TDS) is applicable in different situations
• Determination of tax on shares purchased upon exercise of Employee Stock Options (ESOPs)
• Determination of tax on shares sold post exercise of ESOPs
• Determine whether you are eligible to disclose black money under Black Money Act (multiple scenarios)
• Determine appropriate method for disclosure of various kinds of undisclosed foreign assets
• Learn about consequences of violation of Black Money Act and applicability of Prevention of Money Laundering Act
• Identify key pillars of tax compliance for individuals and businesses
•      - Advance Tax
•      - Tax Deduction at source
•      - Filing of Returns
•      - Tax payment dates
• Identify options available to tax assessee in case of a search
• Identify options available to tax assessee in the event of an adverse tax order
• Determine whether a business connection or permanent establishment exists in specific situations
• Identify tax consequences of issuance of shares vs. debentures to offshore entity
• Exercise on tax implications of a cascading loan transaction
• 3 article-writing and publishing exercises 
• Career building and networking exercises
• International taxation and DTAAs
• Exercise on Tax Implications
• Exercises on GST
• Exercise on GST Registration and Compliances
• Exercises on Transfer Pricing Disputes With Introduction to Basic Concepts of Transfer Pricing

Certification

Certificate cobranded by Skill India + NSDC

This course is recognized by the National Skill Development Corporation, a PPP under the Ministry of Skill Development and Entrepreneurship of the Government of India.

You will receive a certificate cobranded by NSDC and Skill India on successful completion. This is how the certificate from NSDC and Skill India will look as per the current applicable format (may change as per the approval authorities):

Sample Certificate

Certification

Certificate cobranded by Skill India + NSDC

This course is recognized by the National Skill Development Corporation, a PPP under the Ministry of Skill Development and Entrepreneurship of the Government of India.

You will receive a certificate cobranded by NSDC and Skill India on successful completion. This is how the certificate from NSDC and Skill India will look as per the current applicable format (may change as per the approval authorities):

Sample Certificate