Tax Law & Transfer Pricing

Overview

Tax law sits at the intersection of commerce and regulation, profoundly impacting business decisions, investment structures, and cross-border transactions. With the introduction of the New Income Tax Act 2025 (effective April 2026), GST reforms, and evolving OECD BEPS guidelines, the tax landscape demands specialised expertise that bridges legal precision with commercial pragmatism.

How We Help

M & D Law Associates LLP provides comprehensive tax advisory and litigation services across direct taxes, indirect taxes (GST/Customs), and international taxation. Our team represents clients before the Income Tax Appellate Tribunal (ITAT), GST Appellate Tribunal, High Courts, and the Supreme Court. We combine deep technical knowledge with strategic advocacy to resolve complex tax disputes and optimise tax positions for domestic and multinational clients.

Key Services

• Income tax assessment and reassessment proceedings
• Appeals before CIT(A), ITAT, High Court and Supreme Court
• GST litigation, refund claims and anti-profiteering matters
• Transfer pricing documentation, audits and dispute resolution
• Advance Pricing Agreements (APA) and Mutual Agreement Procedures (MAP)
• International taxation and DTAA treaty interpretation
• OECD BEPS compliance and Pillar Two advisory
• Tax structuring for M&A, joint ventures and fund formations
• Customs duty disputes and DGFT matters
• Prosecution and penalty proceedings under tax statutes
• Settlement Commission and Vivad se Vishwas applications
• Tax due diligence for investments and acquisitions

Cross-Jurisdictional Advantage

With presence across multiple continents, M & D Law Associates LLP delivers seamless legal solutions for tax law & transfer pricing matters that span multiple jurisdictions with a unified standard of excellence.

Key Legislation

• New Income Tax Act, 2025
• Income Tax Act, 1961
• Central Goods and Services Tax Act, 2017
• Customs Act, 1962
• Black Money Act, 2015
• Benami Transactions (Prohibition) Act, 1988
• DTAA Agreements (India’s 95+ tax treaties)
• OECD Model Tax Convention
• Transfer Pricing Guidelines (OECD)

“Tributum est necessitas rei publicae — Taxation is the necessity of the state”