Commentariat | Legally India

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Both are good as you get to apply legal principle and economic theory while dealing with most taxation matters. Best part about tax practice is that you get to understand business nuances like no other practice. Purely in terms of ambit and scope, IDT has a larger base as it covers all taxes and duties other than income tax. An IDT practitioner would be dealing with GST, VAT, Central Excise, State Excise, Advertisement Tax, Customs, subsidies, fiscal incentives, and related regulatory laws. A DT practitioner would require good understanding of accounting. Tax litigation pays well, much more than any civil litigation. A good tax lawyer should endeavour to practice both IDT and DT. That’s when you become a tax lawyer.

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