In an environment where tax regulations are constantly evolving, businesses need more than compliance—they need clarity, foresight, and practical solutions. At APAS & CO LLP, we combine technical expertise with hands-on experience to provide comprehensive tax services across Direct Taxes, GST, and other Indirect Taxes, helping clients stay compliant, minimize risks, and enhance tax efficiency.
Direct Tax
The Indian direct tax landscape is complex and frequently amended, with multiple changes introduced each year. At APAS, we remain at the forefront of these developments to ensure our clients benefit from updated guidance and proactive tax strategies.
With extensive experience across a wide range of industries and deep interaction with Indian tax authorities, our team offers well-researched, pragmatic solutions tailored to specific business needs. Our tax professionals also bring insights from international tax regimes to support clients with cross-border operations wherever required.
Our wide range of services in this area includes:
Tax Advisory
- Providing opinions on various complex tax matters
- Optimising Tax efficiency in Corporates and Non Corporates by ensuring all valid claims are availed.
- Evaluating tax implications on HAM Projects, EPC contracts, construction contracts, joint development agreements etc;
- Advisory on Income Computation and Disclosure Standards (ICDS) and related disclosures
- Advisory clients in designing a tax-efficient salary structure of employees;
- Advisory on taxation of charitable and non profit organisation including Section 8 Companies, trusts etc.
- Updating clients on developments in the field of direct taxes impacting business decisions
Litigation
- Drafting and responding to tax notices
- Preparing scrutiny submissions
- Representing clients in assessments (faceless and physical)
- Drafting submissions for appeals before the CIT(A) & ITAT benches
- Representing clients before ITAT benches
GST and Other Indirect Taxes
Since the introduction of Goods and Services Tax (GST) in July 2017, indirect taxation in India has undergone a significant transformation. Despite its intent to simplify the tax regime, GST has introduced a host of interpretation challenges, procedural complexities, and technology-driven compliance obligations.
At APAS, we understand the nuanced implementation of GST across industries. We assist businesses in aligning their tax strategy with operations, mitigating tax exposures, and meeting evolving compliance obligations. We also work closely with GSPs and other technology providers to support seamless tax automation for large organizations.
Our range of services in this area includes:
Advisory & Compliances
- Structuring transactions to optimize GST impact within framework of the applicable laws.
- Analysing GST implications of proposed transactions, agreements, or restructuring (e.g., mergers, demergers, slump sales)
- Providing expert opinions on GST-related issues
- Conducting GST health checks and due diligence
- Delivering tailored training sessions on indirect tax implications for client teams
- Advising on key GST aspect relating to :
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- Registration across states
- Place/time of supply,
- Valuations (with specific emphasis on related party transactions),
- Rate of tax
- Eligibility/reversal of ITC
- Applicability of reverse charge mechanism
- Accurate Tax computations
Litigation
- Representation services comprising assistance during and preparation of responses to departmental audits/notices/refund applications, appearances before the authorities, preparation of appeal documents and attending to hearing of appeal matters.
- Representation before Tax Authorities
- Representation before GST Tribunals