BMR Legal

BMR Legal remains a favoured adviser for direct and indirect tax litigation. Practice head Mukesh Butani and partner Vishal Kalra* represented IBM India before the Supreme Court in a case about whether claims under section 10A of the Income Tax Act 1961 are deductions or exemptions. The court ruled they are deductions, while gross total income (Chapter IV) not total income (Chapter VI) should be used in the calculations. Market-leading lawyer Butani and Kalra also represented Herbalife International in a case where the Delhi High Court decided that Income Tax Act 1961’s section 40(a)(i), relating to whether a deduction could be obtained, is discriminatory, meaning it does not apply to the double tax treaty between India and the US.

*Since publication, Vishal Kalra is no longer at BMR Legal