Born: 1964; Admitted: 1988, New Delhi, Education: B.Com (Hons); LL.B; C.A.
Atul Dua is a Founder and Senior Partner of SDA.
Atul's professional experience spans more than 28 years with leading law firms and multinational accounting & consulting firms. Before setting up SDA as a co-founder in 1998, he has headed the legal and tax practices of KPMG and Coopers & Lybrand (now PriceWaterhouseCoopers). Atul's forte is Anti-Trust & Competition Laws, Transaction Structuring, International Trade and Taxation. During his professional career, Atul has gained extensive experience in advising multinational and Indian corporates in cross border trade and structuring their investments in India. Atul specializes in tax and legal aspects of financial and technical joint ventures and M&A transactions. He has extensive experience in structuring various income streams in and out of India. He has conducted various due diligence covering both legal and tax aspects of the target companies. He has assisted several prominent multinational companies plan and set up operations in India. Atul is also in charge of the dispute resolution practice of the firm and particularly in the areas of joint ventures and infrastructure space. His industry specific expertise is in Telecommunications, Media & Technology ("TMT"), Infrastructure, Construction and Real Estate, Automotive and Manufacturing, Services & Retail and Aviation & Defence.
Atul's Competition & Anti-trust laws expertise includes advising clients in relation to dealer arrangements, pricing agreements, M&A proposals, etc. He has extensive experience in appearing before the Monopolies and Restrictive Trade Practices Commission (which is now substituted by the Competition Commission) and has represented clients in various anti-trust and competition matters including merger and cartel matters.
Atul's tax expertise ranges from International Tax Structuring, Domestic Tax Planning (in Direct and Indirect Taxes); Tax Litigation including Advance Rulings and representations with tax authorities for tax exemptions and reliefs. Atul also has extensive experience in Indirect Taxes including protectionist levies.
Atul's International Trade / WTO expertise covers foreign trade policy matters and customs duties as well as matters relating to protectionists levies. He has extensive experience in matters pertaining to free trade agreements and other international trade facilitation matters as well as transfer pricing policy to be adopted before entering into international transactions.
Atul is also in-charge of the dispute resolution practice which covers civil and commercial litigation, as well as mediation / arbitration particularly in relation to joint venture and infrastructure sector. Additionally, he has extensive experience in tax, anti-trust and international trade litigations.
Atul has also represented clients before the Institute of Chartered Accountants of India ("ICAI").
In the TMT space, Atul has assisted leading TMT companies in setting-up operations in India; seeking foreign investment approvals from the Government, processing licence applications with the Ministry of Communications etc. He has also assisted companies in routing investments and technology from jurisdictions which confer maximum tax benefits. He has assisted strategic investors in investing in TMT companies in India; in conducting legal and tax due diligence on the investee companies and also assisted in drafting of various commercial documents for such investments.
Atul has been rated as the leading lawyer in the TMT space for many years by Legal500, Chambers and Asialaw and Practice. SDA has similarly been rated as the top most firm in this space. It has also got the award as the Best TMT Firm from India Business Law Journal.
In the Infrastructure, Real Estate and Construction space, Atul has worked on commercial and residential projects, power projects, water projects, road and transport projects, oil and gas, mining, privatisation, EPC contracts, engineering contracts and other infrastructure related work including cross border leasing. His strength both in the legal and tax areas, offers a unique combination of expertise required from the stage of structuring the project, including setting up of special purpose vehicles for the project, drafting, vetting and negotiation of contracts as well as assisting the clients in dispute resolution on various issues including non / delayed payments and tax reimbursements under the "net of tax" provisions.
Atul has assisted a number of large manufacturing companies in setting up their operations in India. He has also assisted the retail companies in setting up operations in India. He has been providing day to day corporate, commercial, real estate related advice to these companies. He has also been handling Civil and Corporate litigation for these companies.
Atul has also assisted large consulting enterprises, in the areas of engineering, environment, real estate, recruitment, management, information technology, law etc. in setting up operations in India, providing ongoing corporate, commercial and other legal services.
Atul has advised Aviation and Defence clients in relation to the procurement policies, technology transfer, and supply to defence etc. Atul has also advised a leading aircraft manufacturer on international trade and tax aspects of sale and lease as well as other financing options of aircrafts (both civil and military), equipment and parts etc.
Atul has held various honorary positions in the Inter Pacific Bar Association, Society of Indian Law Firms, and Associated Chambers of Industry and Commerce.
Atul is also the Hony. Secretary of the Competition Law Bar Association, India.
Atul is amongst the only 3 premium tax legal advisers of the Country to feature in 2016 edition of Who's Who Legal's list from India