Practice area
Taxation & Regulatory Advocacy
Strategic Direct Tax compliance, litigation support, and international taxation advisory tailored for long-term fiscal health.
Engage the firm
Describe the matter and we will come back with a scope and a fee before any work begins.
Request a scopeDirect Tax Compliance & Strategy
In the modern fiscal environment, Direct Tax compliance has evolved from a year-end clerical task into a continuous strategic function. At Ajay Arun Mehta & Associates, we view taxation through the lens of 37 years of seniority, ensuring that every filing reflects both current law and long-term fiscal health.
- Corporate Taxation: We manage end-to-end corporate tax liabilities, including Advance Tax, Minimum Alternate Tax (MAT), and tax incentives under the current Finance Act.
- HNI Tax Planning: For high-net-worth individuals, we focus on estate planning, capital gains optimization (equity and real estate), and global income reporting.
- TDS & TCS Management: We handle the complexities of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) to ensure zero-default status.
Tax Litigation, Scrutiny & Appeals
Litigation is where professional seniority is most vital. We specialize in the 'Fact-to-Law' mapping technique to ensure positions are defensible at every judicial level.
- Faceless Assessments: We have mastered digital representation, ensuring that written submissions are robust, evidence-backed, and legally sound.
- CIT (Appeals) & ITAT: We represent clients before the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal using granular analysis of judicial precedents, researched on BharatTax, our income tax case law search.
- Rectifications & Stay of Demand: We assist in resolving clerical errors via Section 154 and managing stay of demands during appeals.
International Taxation & DTAA
As businesses expand globally, cross-border tax implications become a primary concern. We protect clients from double taxation while maintaining global transparency standards.
- DTAA Interpretation: We analyze Double Taxation Avoidance Agreements (DTAA) to ensure income is not taxed twice, assessing 'Permanent Establishment' (PE) risks.
- Transfer Pricing: We provide documentation to ensure international transactions are at 'Arm’s Length,' mitigating the risk of massive tax adjustments.
Specialized NRI Taxation (15CA/CB)
We serve as the dedicated compliance partner for NRIs, particularly those in North America and Europe.
- Property Sales: We assist NRIs in calculating capital gains and obtaining Lower or Nil TDS Certificates to prevent excessive tax leakage.
- Remittance Services: We handle mandatory Form 15CA and 15CB certifications for transferring funds abroad per Income Tax and FEMA guidelines.
- Account Regularization: Management of NRE, NRO, and FCNR accounts to ensure global earnings are reported correctly.
Practice notes on this
Written on the orders and the statute, by the partner who argues the matters.
- Bogus Purchases: Quantum of AdditionThe contest is rarely whether the purchases were genuine. It is what follows if they were not, and the rate is taken from the assessee’s own gross profit history rather than from a convention.
- Is a 65B Certificate Needed in Assessment?A buyer assessed on a spreadsheet seized from his builder ran the section 65B certificate argument and lost it. He won on cross-examination, because the witnesses against him had not yet held the offices the officer gave them.
- Section 148A and the Seven-Day FloorA reassessment notice gave less than the seven days the section requires. ITAT Raipur held it void ab initio and quashed the assessment. The ground takes ten minutes to check and is either there or it is not.
- Section 151 Mechanical ApprovalAn approval under section 151 is not invalidated by brevity but by the absence of application of mind. Where the High Courts have drawn that line, including the decisions sustaining approvals which are commonly omitted.
- Unexplained Cash Credits in AppealDocuments alone do not settle an addition for an unexplained credit. Here is what the Tribunal actually weighed in orders passed this year, and what it means for your reply.
- Section 69A and the Year of ReceiptA search, a broker, three WhatsApp messages and ₹3.94 crore of additions. Two of the messages were dated after the year they were taxing — and that decided it.
- Replying to a Section 68 AdditionTwo Supreme Court decisions are cited against each other on share capital additions, and both are still live. What decided the appeals in 2026 was something else.
Frequently asked
What is a faceless assessment and how do you represent clients in it?
A faceless assessment is a fully digital income tax proceeding where cases are handled electronically without in-person meetings. We manage the end-to-end representation, preparing robust, evidence-backed written submissions and responding to notices through the Income Tax portal within the prescribed timelines.
Who is required to pay Advance Tax and when?
Any taxpayer whose total tax liability for the year is Rs. 10,000 or more (after TDS) must pay Advance Tax in four instalments, due on 15th June, 15th September, 15th December and 15th March. Paying on time avoids interest under Sections 234B and 234C.
Can I appeal against an income tax demand I disagree with?
Yes. You can file an appeal before the Commissioner of Income Tax (Appeals) and, if required, before the Income Tax Appellate Tribunal (ITAT). We prepare the grounds of appeal, supporting evidence and precedent-based arguments, and can also seek a stay of demand while the appeal is pending.
Do NRIs need to file an income tax return in India?
An NRI must file a return in India if their India-sourced income exceeds the basic exemption limit, or to claim a refund of excess TDS, or to carry forward losses. Income earned and received outside India is generally not taxable for a Non-Resident.
Why the firm is engaged for taxation & regulatory advocacy
- 37 years in continuous practice
- Argued by the partner who read the record
- Scoped and priced before the work starts
- Positions cited to the orders they rest on
Related practice areas
Audit & Assurance
Full-spectrum audit services including Statutory Audit, Internal Audit, Tax Audit, Financial Due Diligence, and Forensic Audit for corporate transparency and compliance.
International Taxation & NRI Services
DTAA treaty benefits, NRI property taxation, 15CA/15CB certification, Transfer Pricing, FEMA repatriation, and residential status advisory for cross-border clients.
Tax Planning & Advisory
Choosing between the regimes on your own numbers, salary and capital gains under the rules as they now stand, presumptive and company rates for an owner-managed business, advance tax, and succession.