Gagan Kumar is a commerce graduate from Delhi University and a law graduate registered with the Bar Council of Delhi and a fellow member of the Institute of Chartered Accountants of India. Over the years, he has advised a number of domestic and international companies on tax issues relating to Corporate Tax, Transfer Pricing, Mergers and Restructurings, Value Added Tax, Central Excise, Custom, Service Tax, etc. He handles litigation matters at various levels up to the Supreme Court. He has advised on structuring options to various Private Equity funds. He has advised several companies on mergers and acquisitions including some of the Indian leg of global hive offs. In addition, he has advised on general tax and corporate matters. He has also authored two books viz: Tax Prosecution (Under Income Tax, GST and Black Money Law) and A practical guide to Search and Seizure under the Income Tax Act.