Kumar Visalaksh PARTNER

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Kumar Visalaksh is a Partner in the Tax practice at ELP and is based in Delhi. An alumnus of National Academy of Legal Studies and Research (NALSAR), University of Law, Hyderabad, Kumar has over a decade of experience in rendering tax advisory, transactional and litigation services to various multinational companies. He regularly advises clients on Goods and Service Tax, Customs Foreign Trade Policy and Export Control related matters.

Kumar specializes in advising domestic and foreign MNCs across various sectors on direct tax issues. He has also been involved in assisting clients in direct tax litigation at various forums. Kumar regularly appears before ITAT and High Court in income tax matters.

Kumar has also assisted companies transition to new tax regimes, including the current GST regime in India. Kumar has represented several multinational companies before different judicial fora such as Supreme Court of India, jurisdictional High Courts, Tribunals across the country.

Kumar is a regular speaker at various conferences. Kumar writes regularly for leading newspapers/magazines such as The Economic Times, The Hindu, The Mint, Financial Express, Economic and Political Weekly, Indirect Taxation Review etc.

Kumar has been ranked as a Highly Regarded Tax Practitioner in International Tax Review’s Tax Controversy Leaders Guide. He has also been recognized as the Next Generation Partner for Tax in the Legal 500 rankings. Kumar has been recognized as Up & Coming for Tax by Chambers Asia-Pacific.  He is also recognized as a Future Star for Tax by Benchmark Litigation Asia-Pacific. Kumar also features as GenNext Leading Lawyer for Tax in Legal Era 2023 rankings.


International Tax Review’s (ITR) World Tax Leaders
    • Highly Regarded – Indirect Tax

Chambers Asia-Pacific
    • Up & Coming Lawyer for Tax
    • “Kumar is absolutely fantastic. We have been able to get really good outcomes.”

Legal 500
  • Recognized as Next Generation Partner for Tax
  • “Kumar Visalaksh is well regarded by clients for his litigation strategy. His ability to anticipate issues sets him apart from many other tax partners whose approach is largely reactionary rather than preventive. Kumar’s approach in running diagnostics to create a mechanism for the early detection of issues is a true value-add for clients. An approach which is preventive rather than curative is what clients love about Kumar”.
  • “Kumar Visalaksh and [Rohit Jain] have exceptional knowledge in the subject and are able to straddle their tax advisory and litigation roles with finesse.
  • ‘I have known the ELP Tax Team and its partner, Kumar Visalaksh, for over 10 years. What sets them apart is their ability to wade through a maze of complex tax issues and simplify and offer realistic and practical solutions.’ 
  • ‘In the Indian tax space, where advisory and litigation are separate arms, Kumar Visalaksh, the tax partner is one of those few individuals who very easily navigates both. Kumar’s knowledge of Indian taxation is phenomenal. He has not only advised us on complex issues but has also tested it in court. In fact, he is one of the few advisors who regularly appears and argues matters in courts and tribunals across the country. Kumar also brings a lot of integrity and honesty in his advice and professional duties.’
  • ‘I have known Kumar Visalaksh for more than a decade. Over these years. Kumar has assisted me in many complex tax and regulatory matters. He is one of the most professional and dedicated lawyer I have worked with. Kumar’s ability to quickly read through intricate facts and tax provisions and formulate the way forward/approach on a matter is outstanding. He brings clear thinking and diligence on matters he handles. Kumar perhaps is one of those few who effortlessly straddles between tax advisory and litigations.’

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