Nikhil is a passionate and dedicated tax aficionado.He is quite inquisitive in learning the facets of tax law.He has an inclination towards Direct Taxation, International Taxation ,GST ,Customs law.He is absolutely keen to become a taxation expert and is constantly exploring the field.
Nikhil completed his BCOM from Delhi University.Further,he completed his LLB from Lloyd Law College Greater Noida,Uttar Pradesh.
Nikhil has worked at the following firms & Chambers as an intern
•He has worked with AZB and Partners with their Direct and Indirect Tax Team.
•He has worked at the Chambers of Zoheb Hossain.
•He has worked with ALA Legal in the domain of GST, VAT, Service Tax and Income Tax.
•He has worked with Amicus Advocates and Solicitors in the area of Transfer Pricing and International Taxation.
•He has worked at DMD with their Direct Tax Team.
•He has worked with Power Finance Corporation of India as a tax intern(PFC)
•He has worked with Indruj Singh Rai Senior Standing Counsel for Income Tax Department.
Now he would be working with BMR Legal in the role of Assessment Intern.
He has written research papers, articles,case comments on the various topic of tax such as
1) Agricultural income,
2) Residential Status of Individuals and Entities
3) Distinction between Tax Evasion & Tax Avoidance,
4) Landmark Vodafone case, landmark judgement of Cairn,
5) Angel Tax.
6) Permanent Establishment role in preventing tax evasion.
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Permanent establishment rules determine tax nexus for foreign enterprises and limit tax evasion by attributing income to in-country presence.
Permanent establishment rules attribute taxing rights to a foreign enterprise's presence by identifying four principal PE types-Fixed Place PE, Construction PE, Dependent Agent PE and Service PE-and applying tests such as the existence of a stationary business location, duration thresholds for construction, agency connection and authority to conclude contracts, and the functional inquiry whether activities are preparatory or auxiliary. (AI Summary)
Income Tax