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Valuation for Taxation & Litigation

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Valuation for Taxation & Litigation

Harshul Mangal & Associates provides specialized valuation services specifically tailored to tax compliance, legal dispute resolution, and litigation support. These services are critical when financial value becomes a matter of law, whether in taxation, contract breaches, shareholder disputes, or regulatory investigations. Our valuations are crafted to be credible, defensible, and usable in courts, arbitration, and regulatory settings.

Why Choose Harshul Mangal & Associates for Litigation / Tax Valuations

  • Strong mix of valuation + legal + tax expertise, ensuring reports are not just technically sound, but legally defensible.
  • Experience in various dispute types: shareholder, contract, IP, insolvency etc.
  • Deep understanding of Indian tax law, case law and regulatory requirements.
  • Transparent method & robust documentation anticipating scrutiny.
  • Timely delivery—legal or regulatory deadlines tend to be strict, and we work to meet them.

Where & Why You Need These Valuations

Some common scenarios include:

  • Taxation Needs
    • Capital gains computation
    • Gift / wealth tax matters
    • Transfer of shares at fair market value under Income Tax Act sections (e.g. Section 56)
    • Related-party transactions / Arm’s Length Pricing (ALP) under Section 92C, etc.
  • Litigation / Disputes
    • Shareholder disputes (minority oppression, unfair value of shares)
    • Contractual breach disputes where damages depend on value of business or assets
    • Intellectual property/IP damages (patents, trademarks, etc.)
    • Real estate / land disputes, valuation of property in legal claims
    • Insolvency & bankruptcy actions where value of business / assets is contested
  • Expert Witness & Arbitration
    • Providing expert reports and testimony in legal/arbitration forums
    • Assisting legal counsel with valuation evidence and financial analysis

Key Regulatory & Legal Reference Points

To ensure the valuation is legally usable, these are often relevant:

  • Income Tax Act, 1961 — Sections pertaining to share transfers, gifts, capital gains, ALP.
  • Companies Act, 2013 — For disputes under sections involving minority rights, oppression (Sections 241-242), buyouts.
  • Insolvency & Bankruptcy Code, 2016 — Especially valuation requirements in resolution proceedings.
  • Contract Law / Indian Contract Act — Where damages or contract breaches require valuation of expected profits or losses.
  • Intellectual Property Law — Valuation of IP, trademarks, damages for infringement.
  • Case precedents / court judgements where valuation methodology or assumptions were scrutinised.

Deliverables

When Harshul Mangal & Associates provides valuation for taxation or litigation, you will get:

✔ A comprehensive valuation report suitable for legal / tax / arbitration use, with executive summary and detailed sections

✔ Statement of scope: parties, date of valuation, what is included / excluded

✔ Legal & regulatory framework discussion (what laws / precedents matter for this valuation)

✔ Financial / asset / income data, comparable transactions or assets, supporting documentation

✔ Scenario & sensitivity analyses around the key assumptions

✔ Expert’s declaration of independence and credentials; statement of conflicts / limitations

✔ Appendices with data sources, legal documents, financial statements, diagrams or calculations, etc.

✔ Support for hearings, arbitration or tax assessments if needed

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