S.K. Singh

With over 10 years of experience in domestic taxation, international taxation, and transfer pricing, spanning both advisory and litigation, as well as matters involving financial crimes, Mr Singh has administered Direct tax laws in relation to assessment of large corporates, multinationals, industrial houses, and charitable entities, and supervised investigation of complex tax evasion, and search and seizure cases. He has extensive experience in direct taxation, international taxation, transfer pricing, tax litigation, regulatory investigations, financial crimes, tax policy, and government advisory. His expertise spans tax assessments, tax disputes, search and seizure operations, tax evasion investigations, charitable and exempt entities, cross-border taxation, Advance Pricing Agreements (APA), transfer pricing, legislative drafting, and enforcement proceedings involving the Enforcement Directorate (ED), Serious Fraud Investigation Office (SFIO), and Central Bureau of Investigation (CBI). Prior to joining the firm, Mr. Singh served as an Indian Revenue Service (IRS) officer for almost thirty-six years, retiring in 2020 as Principal Chief Commissioner of Income Tax (International Taxation), Delhi.

• Financial Crimes Advisory and Litigation
• Domestic and International Tax Advisory
• Transfer Pricing Advisory and Litigation
• Income Tax Search, Seizure and Investigation
• Benami and Black Money Matters
• Charitable Entities and Tax-Exemption Compliance
• Litigation before the ITAT, High Courts and Supreme Court

• As Director (Exemptions), he investigated compliance by charitable entities and foundations, and oversaw development of software for tax-exemption registration that was later implemented nationally.
• As Director of Income Tax (Investigation), he conducted and supervised searches that uncovered substantial undisclosed income, including foreign bank account cases (HSBC – Swiss), and investigated the Commonwealth Games scam, which led to the discovery of both undisclosed income and evidence of corruption.
• As Commissioner (Appeals), he decided complex tax appeals, involving international taxation and transfer pricing issues, and has argued matters before the Income Tax Appellate Tribunal (ITAT) while coordinating departmental representation before the High Courts.
• As Principal Chief Commissioner of Income Tax (International Taxation), the national head of International Taxation and Transfer Pricing in India, he oversaw the Advance Pricing Agreement (APA) programme, guided transfer pricing investigations and litigation including representation before the Authority for Advance Rulings (AAR), and advised on litigation strategy before various High Courts and the Supreme Court. He was a key member of the committee set-up by the finance minister to draft the Direct Tax Code, 2010.
• Since 2020, Mr. Singh has been advising clients on matters pertaining to direct tax, international taxation and transfer pricing, benami and black money matters. He has also been advising and guiding clients on financial crimes matters before Enforcement Directorate, SFIO, and CBI.