The focus of tax assessments (audits) is gradually shifting from micro issues (such as, procedural disallowances) to issue-based and concept-based reviews. Given the legal labyrinth that taxpayers often face, a judicious cost-benefit analysis is imperative, in deciding which issues are worthwhile to litigate and which issues are more viable to concede. Our professionals with their wide ranging experience and in-depth knowledge help in making this decision.