Education

B.A. LL.B. (Hons.) (Batch of 2019), National Law School of India University, Bengaluru

Profile

Pragya has been working for over 7 years as a licensed advocate specialising in direct tax, international tax and private client law. Her work experience spans advisory, litigation, policy and transactional matters. She served as a judicial law clerk-cum-research assistant to Hon’ble J. (Retd.) Rohinton Fali Nariman at the Supreme Court of India and continues to appear before Indian income tax tribunals, High Courts and the Supreme Court in addition to assisting clients with their non-contentious requirements.

Her clients include Indian resident, non-resident and multinational taxpayers belonging to diverse sectors, such as pharmaceuticals, FMCG, technology, financial services, fitness, education, construction, electronics, electric vehicle manufacturing, and tax insurance. She particularly enjoys working on complex issues of interpretation and application of the Indian income tax law and various tax treaties. In the Legal 500 (2026) rankings and ITR (International Tax Review) World Tax 2026 Rankings (Asia-Pacific and EMEA), she received a noteworthy mention.

She graduated with a gold medal in tax law from the National Law School of India University, Bengaluru. She is academically active and regularly assists professors at the National Law School of India University, Bengaluru with their research. She regularly authors tax articles and papers, delivers lectures on tax law at leading law universities in India and participates in domestic and international tax law conferences.

Research Interests

Taxation law and Financial regulation

Publications

1.) A Tale of Two Hotels: What the Supreme Court Should Have Asked in Hyatt: Tax Notes International (September 2025)
2.) MLI and Impact on Treaty Interpretation in India (Other than PPT): The Chamber’s Journal by the Chamber of Tax Consultants (April 2025)
3.) Income tax law: Semantics and beyond: The Hindu Businessline (February 2025)
4.) Right to Receive Interest on Interest: Does Taxpayer’s Interest Matter?: Taxmann.com (February 2022)
5.) Understanding Beneficial Ownership V. Beneficial Holding Concepts: International Tax Review (September 2021).
6.) Covid-19 Tax Relief – Issues for Lawmaker’s Attention: Taxsutra (June 2021).
7.) Revenues from software: No more a dispute: Times of India (April 2021).
8.) Slump Sale v. Slump Exchange: End of Controversy: Taxmann, [2021] 124 Taxmann.com 319 (February 2021).
9.) General Motors Overseas Corporation v. ACIT (IT): NLS Business Law Review, Volume 6 (September 2020)
10.) Permanent Establishments: A Note on DIT v. Samsung Heavy Industries: IndiaCorpLaw (August 2020).