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LKS

Harshit Khurana

Associate Partner, New Delhi

Harshit is a chartered accountant and lawyer by profession.

He advises clients in relation to international tax, transfer pricing and domestic tax issues, and represents them before various appellate forums including ITAT.

He serves clients in variety of industries such as FMCG, automotive, real estate, IT/ITES, textiles, telecom, etc.

Harshit is a prolific speaker and speaks in various seminars and webinars organised by the firm and by different Industry Associations, etc.

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Practices

Direct Tax

Harshit’s Articles

Disallowance under Section 40(a)(i) on payment made to non-residents – Whether violative of Non-Discrimination Article in tax treaty?

Cross-border share sale – Eligibility for Tax Treaty benefit

Tax on ‘Cash’ benefits and perquisites – Applicability on waiver of debts

Benefit of Most Favoured Nation clause for dividend income of non-resident – Interesting battle to watch out for before Apex Court

Fate of Indirect Transfer Tax post Tiger Global judgment – Will it add hurdles for MNEs?

Redesigned taxation upon exit from Partnership Firm – New jeopardy for taxpayers?

Equalisation levy on non-resident e-commerce facilitators – Analysing ‘amount’ for tax

Equalization Levy - An approach to implement Digital Taxation Policy by India

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