Budget Analysis
Impact of Union Budget 2025 on Capital Gains Taxation
15 February 2025
An analysis of the revised capital gains tax framework introduced in the Union Budget 2025-26, including changes to holding periods and indexation benefits.
Est. 2005 | Bar Council of Delhi
Sharma & Associates
Specializing in Direct & Indirect Taxation
Enrollment No: D/1234/2005
Practicing before: Supreme Court of India | Delhi High Court | ITAT
Our Practice Areas Practice Areas
Comprehensive legal expertise in direct and indirect taxation
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Direct Tax Advisory
Strategic advisory on income tax planning, assessment proceedings, and compliance for corporates and high-net-worth individuals under the Income Tax Act, 1961.
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Indirect Tax (GST)
Comprehensive GST advisory including registration, classification disputes, input tax credit matters, anti-profiteering, and advance ruling applications.
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Transfer Pricing
Advisory on arm's length pricing, documentation requirements, APA negotiations, and representation before TPO and DRP proceedings.
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International Taxation
Cross-border tax structuring, DTAA interpretation, POEM analysis, tax residency certificates, and withholding tax advisory.
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Tax Litigation & Dispute Resolution
Representation before CIT(A), ITAT, High Courts, and Supreme Court in direct and indirect tax matters. Strategic litigation management.
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Corporate Tax Planning
Tax-efficient business structuring, M&A tax advisory, demerger schemes, capital gains planning, and startup tax incentives under Section 80-IAC.
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Customs & Trade
Customs valuation disputes, classification matters, anti-dumping proceedings, FTP advisory, and SEZ/EOU compliance.
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Tax Due Diligence
Comprehensive tax due diligence for M&A transactions, PE investments, and business acquisitions. Risk assessment and exposure quantification.
About the Firm
Sharma & Associates is a distinguished law firm specializing in taxation matters, providing comprehensive legal advisory services to corporates, partnerships, and individuals across India. Founded in 2005, our firm has built a reputation for meticulous legal research, strategic tax planning, and effective dispute resolution before various tribunals and courts.
Our team of qualified advocates brings together deep expertise in direct taxation, indirect taxation (GST), international tax treaties, and transfer pricing, offering tailored solutions that align with our clients' business objectives while ensuring full regulatory compliance.
20+ Years of Practice
4 Qualified Advocates
8 Practice Areas
Our Team
Qualified advocates with deep expertise in taxation law
RS
Adv. Rakesh Sharma
Senior Partner
B.A. LL.B. (Hons.)LL.M. (Taxation)Diploma in International Tax Law
Direct TaxationInternational TaxTransfer Pricing
20 years of practice before the Supreme Court, High Courts, and tax tribunals. Regular speaker at AIFTP conferences and contributor to tax journals.
MK
Adv. Meera Krishnan
Partner
B.Com LL.B.LL.M. (Business Law)ACMA
GSTCustoms & TradeIndirect Tax Litigation
Expertise in indirect taxation with significant experience in GST transition matters and customs valuation disputes.
AM
Adv. Arjun Mehta
Associate Partner
B.A. LL.B.LL.M. (Corporate Law)
Corporate TaxM&A TaxStartup Advisory
Specializes in corporate tax structuring and M&A tax advisory. Has advised on multiple cross-border transactions.
PG
Adv. Priya Gupta
Senior Associate
B.B.A. LL.B. (Hons.)LL.M. (Tax Law)
Tax LitigationAssessment ProceedingsAppeals
Active practice in tax litigation matters with experience in drafting appeals, written submissions, and appearing before CIT(A) and ITAT.
Insights & Publications
Legal analysis and commentary on taxation developments
GST
GST on Online Gaming: A Critical Analysis of Rule 31B
20 January 2025
Examining the constitutional validity and practical implications of the 28% GST levy on online gaming platforms as actionable claims.
Transfer Pricing
Transfer Pricing Documentation: Best Practices Post-BEPS
10 November 2024
A comprehensive guide to transfer pricing documentation requirements under the three-tiered structure mandated by BEPS Action 13.
Direct Tax
Section 148A: Safeguards Against Arbitrary Reassessment
5 September 2024
Analysis of recent High Court decisions restricting the scope of reassessment notices under the amended Section 148/148A framework.
Contact
For inquiries, please write to us or visit our office
Office Address
Chamber No. 512, Lawyers Block, Supreme Court of India, Tilak Marg, New Delhi - 110001
Phone
Courts of Practice
- Supreme Court of India
- Delhi High Court
- ITAT
- CESTAT
- GST Appellate Tribunal
Note: This website is for informational purposes only. For legal consultations, please write to us at the email address above.