CA Dr. Manoj Goyal

CA Dr. Manoj Goyal, FCA, LL.B., Ph.D., is the Founder and Managing Partner of Goyal Malhotra & Associates (GMA). Since the firm's inception, he has been instrumental in shaping its vision, growth, and professional standards, and continues to lead the firm’s strategic direction and operations.

A highly accomplished professional with multidisciplinary qualifications, Dr. Goyal is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and holds a Doctorate (Ph.D.) and a Bachelor of Laws (LL.B.) degree. He has also completed various specialized certification programs conducted by the ICAI, reflecting his commitment to continuous professional development and excellence.

With extensive professional experience spanning several decades, Dr. Goyal possesses deep expertise in Statutory Audits, Direct Taxation, Goods and Services Tax (GST), Company Law, Corporate Advisory, Financial Reporting, Regulatory Compliance, Family Business Advisory, Family Law Matters, and Strategic Business Consulting. He has advised a wide spectrum of clients, including large corporates, listed entities, promoter groups, family-owned businesses, and high-net-worth individuals.

Dr. Goyal serves as an Independent Director on the Boards of listed companies and has held positions as Chairman and Member of various Board Committees, including Audit Committees, Nomination and Remuneration Committees, Stakeholders' Relationship Committees, and other governance forums. His boardroom experience provides him with a comprehensive understanding of corporate governance, risk oversight, regulatory compliance, and stakeholder management.

Over the course of his distinguished career, he has successfully guided clients through complex audit engagements, tax planning and litigation matters, corporate restructuring initiatives, governance challenges, and regulatory proceedings. His practical insights, technical proficiency, and strategic perspective have earned him the trust of business leaders, promoters, and boards across multiple industries.

As the driving force behind GMA, Dr. Goyal is recognized for his leadership, professional integrity, and commitment to delivering practical and value-driven solutions. His ability to combine technical expertise with commercial understanding enables clients to navigate evolving business and regulatory landscapes with confidence while achieving their long-term objectives.

CA Krishan Goyal

CA Krishan Goyal is a Partner at Goyal Malhotra & Associates and is based in the Delhi office. A distinguished professional and rank holder in both the Chartered Accountancy (CA) and Company Secretary (CS) examinations, he brings over 20 years of diverse experience in corporate finance, transaction advisory, business consulting, valuation, and strategic leadership.

He is also a Registered Valuer (Financial Securities or Assets) and an Insolvency Professional, with extensive expertise in advising businesses, investors, and promoters on complex financial and strategic matters.

Krishan's experience spans Mergers & Acquisitions Advisory, Transaction Structuring, Business Planning, Fund Raising, CFO Services, Management Information Systems (MIS) Development, Business Consulting, Statutory Audits, Risk Advisory, and Enterprise Performance Management. He has worked with leading Big Four firms and reputed organizations, advising clients across sectors including Telecommunications, Power, Real Estate, Infrastructure, Manufacturing, Media, and Information Technology.

Over the course of his career, he has gained significant experience in deal evaluation, financial modelling, business plan development and review, business model creation, performance monitoring, process re-engineering, corporate restructuring, and valuation services. He has successfully assisted companies in raising equity and debt capital and has advised on numerous strategic initiatives aimed at improving operational efficiency and enhancing shareholder value.

Krishan possesses substantial experience in the successful closure of private equity investments, debt financing transactions, and strategic M&A deals, providing end-to-end support from transaction evaluation and structuring through negotiation, execution, and post-transaction integration.

His international exposure includes assignments across China, the Middle East, and Africa, where he has advised private equity investors, corporates, and strategic stakeholders on transactions ranging from USD 2 million to USD 100 million.

Recognized for his strong commercial acumen, analytical capabilities, and solution-oriented approach, Krishan is committed to helping clients navigate complex business challenges, drive sustainable growth, and achieve their long-term strategic objectives.

CA Ashok Kumar Gupta

CA Ashok Kumar Gupta is a senior Chartered Accountant and Partner at Goyal Malhotra & Associates, having more than 40 years of distinguished professional experience in the areas of Audit & Assurance, Direct and Indirect Taxation, Corporate Advisory, Financial Management, Business Restructuring, Regulatory Compliance, and Litigation Support.

Over the course of his professional career, he has advised a wide spectrum of clients, including large and medium-sized enterprises, family-owned businesses, partnership firms, charitable institutions, trusts, societies, and high-net-worth individuals. His extensive experience and practical approach have enabled clients to navigate complex regulatory and commercial challenges while maintaining strong compliance standards.

Over the years, Mr. Gupta has led numerous assignments involving statutory audits, internal audits, tax audits, due diligence reviews, financial reporting, risk assessment, and management consultancy. He possesses deep expertise in interpreting and applying the provisions of the Income-tax Act, GST laws, Companies Act, FEMA regulations, and other business legislations.

His core areas of specialization include:

• Statutory, Internal, Tax and Management Audits
• Direct Tax Advisory and Litigation
• GST and Indirect Tax Consultancy
• Corporate Law Compliance and Advisory
• Financial Due Diligence and Business Valuation
• Business Restructuring and Strategic Advisory
• Project Financing and Banking Matters
• FEMA and Regulatory Compliance
• Trusts, Societies and NGO Advisory Services
• Risk Management and Internal Control Systems

Recognized for his integrity, professional excellence, and client-focused approach, he continues to play a pivotal role in delivering high-quality advisory and assurance services. His four decades of experience, coupled with a commitment to continuous learning and professional development, have established him as a respected professional in the accounting and taxation fraternity.

CA Sombir Singh

CA Sombir Singh is a Partner at Goyal & Malhotra & Associates, with over 12 years of experience in direct taxation. He specializes in domestic taxation, international taxation, transfer pricing, tax litigation, and strategic tax advisory services.

Over the years, he has advised a diverse portfolio of clients across multiple sectors, including real estate, banking and financial services, FMCG, information technology (IT) and IT-enabled services (ITeS), telecommunications, iron and steel, power and electricity, infrastructure, and the automobile industry. His comprehensive understanding of complex tax laws and business dynamics enables him to deliver practical and effective solutions to clients facing challenging tax issues.

Throughout his professional career, Sombir has demonstrated exceptional leadership by heading taxation teams in reputed corporates and consulting organizations. He has successfully managed critical tax assignments involving tax planning, tax compliance, tax risk management, transfer pricing documentation, international tax structuring, and representation before various tax authorities and appellate forums. His strategic approach, analytical skills, and legal acumen have consistently helped clients achieve favorable outcomes in high-stakes tax matters.

He possesses significant expertise in handling assessment proceedings, appellate litigation, search and seizure matters, unexplained income cases, transfer pricing disputes, withholding tax issues, and cross-border taxation matters. His ability to blend technical knowledge with practical business insights has earned him recognition among clients and peers alike.

Apart from his professional practice, Sombir is an active contributor to the tax fraternity. He is widely acknowledged for his insightful analysis of emerging tax developments and has authored numerous articles published in leading tax journals and professional platforms. His writings focus on contemporary issues in taxation, tax litigation, unexplained income provisions, transfer pricing, and international tax matters, reflecting his commitment to advancing tax knowledge and professional excellence.

As a trusted advisor, accomplished author, and dedicated tax professional, Sombir continues to assist businesses and individuals in navigating the evolving tax landscape while maintaining the highest standards of professional integrity and service excellence.

CS Anjali Girotra

CS Anjali Girotra is a Company Secretary and a Senior Compliance Professional, Corporate Governance Expert, with over 10 years of experience in corporate secretarial matters and regulatory frameworks. She specializes in corporate law compliance, ROC filings, SEBI regulations, board advisories, secretarial audits, and statutory documentation under the Companies Act, FEMA regulations, and compounding matters.

Over the years, she has advised a diverse portfolio of clients and corporate boards across multiple sectors, including information technology (IT), manufacturing, real estate, banking and financial services, infrastructure, and retail. Her sharp analytical skills and strategic approach to statutory compliance empower businesses to maintain flawless transparency while optimizing their corporate legal structures. Her comprehensive understanding of complex corporate laws, compliance tracking, and corporate governance dynamics enables her to deliver practical and legally sound solutions to organizations navigating challenging regulatory landscapes.

Adv. Kaushal Garg

Adv Kaushal Garg is a seasoned Advocate and Indirect Tax Professional with over 15 years of experience in taxation, litigation, and regulatory compliance. Since 2011, he has been associated with Goyal & Malhotra & Associates, where he has played a key role in advising and representing clients on complex indirect tax and legal matters.

Specializing in Goods and Services Tax (GST), VAT, and allied indirect tax laws, Kaushal possesses extensive expertise in GST litigation, appellate proceedings, departmental audits, investigations (SIB, DGGI), assessments, advance ruling (AAR, AAAR), mobile squad and dispute resolution. Throughout his professional journey, he has successfully represented taxpayers before adjudicating authorities, appellate forums, and various government departments, assisting clients in resolving complex tax controversies and compliance challenges.

Over the course of his career, he has handled a wide spectrum of matters relating to GST assessments, show cause notices, appeals, refunds, input tax credit disputes, e-way bill issues, detention and seizure proceedings, and proceedings under Sections 73, 74, and 129 of the GST laws. His expertise also extends to drafting legal opinions, appeals, writ petitions, and comprehensive representations before tax authorities.

Known for his technical acumen, analytical approach, and practical problem-solving abilities, Kaushal regularly advises corporate entities, contractors, manufacturers, traders, service providers, and emerging businesses on tax compliance, litigation strategy, risk mitigation, and regulatory matters. His ability to combine legal insight with commercial understanding enables clients to navigate the evolving tax landscape with confidence.

Recognized for his expertise in indirect tax litigation and dispute resolution, Kaushal Garg specializes in handling complex tax controversies, defending taxpayers against investigative and enforcement actions by tax authorities, and obtaining significant fiscal relief through strategic advocacy before adjudicating authorities, appellate forums, and judicial bodies. His client-centric approach combines technical excellence, practical insight, and robust legal representation to achieve favourable outcomes in challenging tax matters.

As a trusted advisor, accomplished legal professional, and dedicated tax practitioner, Kaushal remains committed to delivering high-quality legal representation, strategic tax solutions, and exceptional client service while upholding the highest standards of professional integrity.

Mr. Sujeet Mishra

Mr. Sujeet Mishra is an experienced tax compliance professional serving as Direct Tax Compliance Manager at Goyal Malhotra & Associates. He has been associated with the firm since 2007 and has established himself as a dependable and efficient professional in the field of direct tax compliance and regulatory reporting.

With nearly two decades of experience, Mr. Mishra has been actively involved in managing large-scale tax compliance assignments for individuals, firms, LLPs, companies, trusts, and other entities. His extensive practical experience, attention to detail, and commitment to timely compliance have contributed significantly to the firm's operations.

Over the course of his career, he has successfully handled and supervised:

• 15,000+ Income Tax Returns across various categories of taxpayers.
• Thousands of Form 15CA and Form 15CB filings relating to foreign remittances.
• Thousands of TDS Returns under different provisions of the Income-tax Act.
• PAN, TAN, and other statutory registrations.
• Income Tax return processing, rectification, and compliance-related matters.
• Tax refund follow-up and demand reconciliation matters.
• AIS, TIS, and Form 26AS reconciliations.
• Advance tax and self-assessment tax compliance calculations.
• Collection, verification, and maintenance of tax records and supporting documentation.
• Compliance management for a large portfolio of corporate and non-corporate clients.
• Coordination with clients for obtaining information and ensuring timely statutory filings.
• Preparation and management of tax working papers and compliance records.

During his long association with Goyal Malhotra & Associates, Mr. Mishra has played a key role in developing streamlined compliance processes and maintaining high standards of accuracy and timeliness in tax filings. His ability to efficiently manage large volumes of assignments while ensuring compliance with statutory requirements has earned him the confidence of clients and colleagues alike.