Kumarmanglam Vijay

Kumarmanglam’s key focus area is direct and indirect taxation advisory and support services especially structuring mergers & acquisitions and investments from a tax perspective. He regularly advises clients on tax aspects of all types of commercial and corporate contracts.

He has assisted clients from a diverse range of tax issues, right from advising on setting up business presence, making investments, structuring joint ventures, undertaking tax compliances, to corporate restructuring and succession planning, structuring M&A transactions and exits. 

He has represented the firm on behalf of his clients before tax authorities, Appellate Authorities upto the High Court. He has been constantly involved in making representations to the Government for seeking change in tax policies for different industries.

Some of his key assignments include:

  • Advise to eBay Singapore Services Private Limited (“eBay Singapore”) on Indian tax aspects. He has also assisted eBay Singapore and its affiliates including eBay Inc. on deal documentation in relation to inter alia (i) primary investment by eBay Singapore into Flipkart Limited, a Singapore company which is the ultimate holding company of the entire Flipkart group, (ii) sale of eBay India Private Limited by eBay Singapore to Flipkart Limited. The aggregate value of eBay Singapore’s investment in Flipkart Limited was approximately USD 735,000,000
  • Strategising and reviewing Advance Pricing Agreement entered by Global IT Services Company with CBDT  
  • He assisted another Global IT Services company and a luxury retail chain on indirect transfer of shares to their Indian subsidiary
  • He has recently been involved in the structuring of an international gaming company’s entry into India in a tie-up arrangement with an Indian business house

Kumarmanglam has been practising taxation for twenty years. Before joining JSA, he had stints in the Big Four Firms.




  • Bar Council of Delhi


  • B Com., University of Mumbai
  • Chartered Accountant, ICAI
  • LLB, CCS University


  • English
  • Hindi

Last Updated on 25th January 2019

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