Tax disputes and compliance questions require more than a review of tax rates. The correct answer depends on the applicable statute, tax year, notice, assessment record, deadlines, judicial precedent and facts. LawDadi provides information about tax consultation, research and litigation-support services across direct and indirect taxation.
Areas of Tax Consultation and Advisory
Income-tax assessments and notices
Assessment and reassessment notices, tax demands, rectification, information requests, documentation and procedural responses.
CIT(A) and first appeals
Review of appealable orders, limitation periods, grounds of appeal, statements of facts, additional evidence and stay requests.
ITAT appeals
Case-law research, appeal strategy, paper books and analysis of questions of fact and law before the Income Tax Appellate Tribunal.
High Court and Supreme Court matters
Tax litigation research, statutory interpretation, precedent analysis and support for matters involving substantial questions of law.
NRI and international taxation
Residential status, Indian-source income, double taxation treaties, withholding, foreign income, property and remittances.
GST advisory
Registration, classification, input tax credit, refunds, notices, adjudication, demand disputes and GST appeals.
Trusts, NGOs and charitable institutions
Registration, exemptions, return filing, reporting obligations and applicable statutory conditions.
Corporate and business taxation
Business tax compliance, tax positions, transaction review and related Companies Act obligations.
Applicable Tax Laws and Important Legal Concepts
Income-tax Act, 2025 and the earlier 1961 Act
The Income-tax Act, 2025 provides the framework for direct taxation from its commencement. It introduces the term tax year and reorganises statutory provisions. Matters concerning earlier years may continue under the Income-tax Act, 1961 subject to savings and transitional provisions. Section numbers should never be assumed to be identical between the two Acts. Consult the Income Tax Department and India Code for the applicable official text.
Assessment, reassessment and rectification
An assessment determines tax liability under the applicable law. Reassessment concerns income potentially escaping assessment, subject to statutory conditions and time limits. Rectification generally addresses mistakes apparent from the record rather than a full reconsideration of disputed facts. The governing provision and remedy depend on the relevant Act, tax year and order.
GST: CGST Act, 2017 and IGST Act, 2017
The Central Goods and Services Tax Act, 2017 governs major aspects of GST on intra-State supplies. Important provisions include Section 16 (eligibility and conditions for input tax credit), Section 73 and Section 74 (specified demands relating to periods up to financial year 2023-24), Section 74A (determination of tax for financial year 2024-25 onwards), and Section 107 (appeals to the Appellate Authority). The Integrated Goods and Services Tax Act, 2017 addresses inter-State supplies and related principles. State GST legislation may also apply.
NRI status, treaties and withholding
Residential status determines the extent to which a person's income is taxable in India under the relevant direct-tax legislation. Double Taxation Avoidance Agreements (DTAAs) can affect taxing rights and relief, subject to eligibility and treaty conditions. Tax deduction at source and remittance obligations require transaction-specific review.
Trusts, NGOs and companies
Charitable and religious institutions must examine applicable exemption, registration and reporting conditions. Companies and businesses may also have connected obligations under the Companies Act, 2013 and MCA framework. Exemptions and compliance procedures can change with amendments and notifications.
Tax Assessment and Appeal Process
After receiving a tax notice or order, first confirm the issuing authority, date of service, assessment or tax year, grounds of demand and statutory response or appeal deadline. Depending on the dispute, remedies may include an administrative response, rectification, a first appeal, an ITAT appeal or proceedings before a constitutional court. Not every order is appealable through every route, and an appeal does not automatically stay recovery.
Under the earlier Income-tax Act, 1961, Section 246A dealt with specified first appeals, Section 253 with appeals to the ITAT and Section 260A with appeals to the High Court on substantial questions of law. For tax years governed by the 2025 Act, consult its corresponding provisions rather than using legacy section numbers.
How to Request Tax Consultation
- Describe the matter: State the tax type, tax year, assessment stage and relief sought.
- Identify deadlines: Include the date of notice or order and any last date for filing a response or appeal.
- Provide relevant records: Share only necessary notices, orders and supporting facts through an agreed secure channel. Never share passwords or OTPs.
- Confirm the scope: Discuss availability, professional engagement, representation requirements and any fees before work begins.
Email: contact@lawdadi.in Phone: +91 88828 45192
Official Tax and Appellate Resources
- Income Tax e-Filing Portal - returns, notices, online responses and tax services.
- Income Tax Department - tax law, circulars, notifications and guidance.
- Income Tax Appellate Tribunal - tribunal information, orders and case services.
- GST Portal - GST registration, returns, payments and taxpayer services.
- GST Council - recommendations and meeting updates.
- CBIC GST - GST legislation, rules, circulars and notifications.
- India Code - official central legislation database.
- Ministry of Corporate Affairs - corporate law and filings.
Frequently Asked Questions
Which income-tax law applies in 2026?
The Income-tax Act, 2025 commenced on 1 April 2026. Earlier years and saved proceedings may still involve the Income-tax Act, 1961. The relevant tax year and transitional rules must be checked.
Can a taxpayer appeal against an assessment order?
Many assessment orders have statutory appeal remedies, but appealability, forum, deadline and preconditions depend on the order and governing law.
What is the difference between CIT(A) and ITAT?
CIT(A) refers to the Commissioner of Income Tax (Appeals), a first appellate authority in relevant direct-tax matters. ITAT is the Income Tax Appellate Tribunal, which hears specified further appeals.
Can NRI taxation be reviewed remotely?
Document-based advice may be possible depending on the issue, applicable treaty, country of residence and available records. Representation and engagement terms require separate confirmation.
Information on this page is general and is not a substitute for advice on a particular case. The applicable law, rules, notifications and court decisions should be checked as of the relevant date. A message or enquiry does not itself create a professional engagement.