Joining the field of law can stem from different motivations. What inspired you to pursue law, and how did your law school experiences shape your perspective and understanding of the profession?
Like many other kids, my first exposure to law came with the movies. Law is an ever evolving combination of words, written in a manner that each and every word matters and has weight. For me, it was particularly intriguing to comprehend how mere words could wield such influence, to construct meaning from the given elements and to find solutions mostly in the shades of grey – there are no right or wrong answers. I am an alumnus of Jindal Global Law School, O.P. Jindal Global University, Sonipat. Jindal, a name reckoned with unparalleled academic excellence, was a truly innovative practical legal experience. It has a global outlook to curriculum – a carefully designed amalgamation of arts and law, offered through a combination of mandatory courses and multidisciplinary electives. Further, it has educators and students with diverse global experiences, the former having the flexibility leading to learning through thinking, questioning and engaging in meaningful discussions. Jindal fostered my understanding of law beyond silos, by equipping me with practical training and exposure in an overall dynamic space. From self-doubt, it helped me transform into someone who is not afraid to trust her instincts in driving solutions to complex legal problems.
You started your career at a leading MNC in compliance and taxation. What were the most valuable experiences from that period, and how did they lay the foundation for your later work in providing end-to-end legal solutions on tax issues for major industry players across sectors like E-commerce, Liquor, Food and Beverage, Gaming etc?
I accepted a Pre-Placement Offer from PricewaterhouseCoopers when I was still in my fourth year of law school. Therefore, immediately after my graduation, I joined their Governance, Risk and Compliance team. My job description required me to determine whether the internal controls and policies of Multinational Corporations were legally compliant, from a global standpoint. Despite a brief stint of only six months at PricewaterhouseCoopers, I believe that I learnt an extremely valuable lesson, which led me to secure and stand out at my subsequent job at AZB & Partners. I realised that a major hurdle in the practice of the legal profession is the flood of lawyers in the system each year – there is an apparent glut. The mantra to stand out, from what I learnt very quickly, is marshalling facts and figuring out the intricacies of how businesses function – both the granular details as well as the broad perspectives.
What motivated your shift from corporate compliance to a law firm, and what differences did you notice in the work environments? How did you adapt to managing complex litigation strategies and representing clients before Commissioners of Income Tax, ITATs, High Courts, and the Supreme Court across India?
My appointment at PricewaterhouseCoopers happened more by accident than by design, at the least expected time. Even though my job profile acquainted me with diverse areas of law at an international level, yet, I craved hands-on practical involvement in the application of law in intense adversarial set ups. This was the motivation with which I started applying to law firms, knowing fully well that the work there was expected to be more intense. As far as the work environments of both the places at which I have worked thus far goes, honestly, contrary to the popular opinion, I personally do not think that the same have been very different – fortunately for me, both the places have been marked with supportive supervisors, learning, flexibility, autonomy, open communication and work-life balance (for most part). In order to discharge the responsibilities that came with my new role with sincerity, I dove deep into the facts of briefs assigned to me and simultaneously, immersed myself in absorbing what I could about the nuances of the Indian tax regime/ Tax Treaties. Of course the “real-world” with no margin of error was daunting, more so, since I took up a highly specialized area, but nonetheless, being someone who had fought stubbornly for a spot at the most reputed law firm in India, I was determined to make the most out of the opportunity advanced to me.
With over seven years specializing in Income Tax, International Tax, Transfer Pricing, Foreign Exchange, and Benami law, what has been one of the most challenging cases you’ve handled and how did you navigate it?
For me, the fact that a case is significantly weak on facts or on a point of law will not by itself make it “the most challenging”. When it comes to taking a case to Court, there is always more than what meets the eye. It’s not just about reviewing documentation, drafting and arguing – it’s actually about all the behind the curtain strategizing and client management – balancing possible outcomes with client expectation every time the case is likely to come up. For me, the most challenging cases are the ones with an ostensible mismatch in the attainment of the said balance. In fact, even an unassuming case of assured balance may become a challenging one owing to certain unforeseeable circumstances, such as, delayed hearing on account of the opposite counsel or the Judge being on a leave, or on account of the case not being listed or taken up. There is no rigid or inflexible formula for ready application, so as to navigate a challenging case. Needless to state that when such a situation arises, which it will more often than you’d like, you will be constrained to think of creative solutions, trust your instincts and quickly follow through, irrespective of how outside your comfort zone it may be. It may not be in the fitness of things to allude to a specific instance of any case.
You have authored several articles on contemporary tax issues, including Equalisation Levy, GAAR, Benami Property, etc. How has writing shaped your career, influenced your approach to complex legal issues, and contributed to policy discussions?
I firmly believe that what distinguishes an average lawyer from a great one is the latter’s ability to draft a legal document methodically and precisely, in a manner that captivates the reader of such a document. The reader should not have any doubt about the observations advanced and its co-relation with the ultimate conclusion or the proposition sought to be canvassed. This is particularly true for those pursuing litigation, since very often, Judges base their decisions having regard to the content of the petitions, appeals, applications, submissions, etc. I believe that each time I write an article, it helps me enhance this precise skill. Of course, it’s a process – you come across a relevant contemporary issue or a topic you don’t quite know much about; you understand its context; you go over the related statutory provisions, precedents and scholarly works; you formulate your independent thoughts; and finally, you pen it all down! Each time I have done this, I have been exposed to the enormous gap between what the businesses are doing and the law as it is. This invariably opens policy discussions. Article writing assumes even more significance for entry-level associates, since a large part of their job profile entails churning out drafts. It goes without saying that it should be them who should be doing the reading, the thinking and the writing and not the nuanced Artificial Intelligence!
While working with international entities and advising on transactional tax matters, how do you approach cross-border cases? What are the major challenges in handling matters like foreign exchange issues, M&A structuring, or international tax disputes, and how do you navigate them effectively?
I believe that the underlying challenges and approach to each transaction or case is specific to its own set of facts and as such, the same cannot be generalised. Be that as it may, in my experience, the biggest challenge still seems to be the rather intricate regulatory compliances, both domestically and internationally. Since laws usually play a catch-up with the pace of dynamic businesses, the extent of applicability of existing laws on such businesses. always remains debatable and prone to future litigation. Further, with specific reference to the domain of tax laws, in cases where existing laws could not bring certain business models within the taxing net, retrospective amendments have been conceptualised and effectuated, consequently, adding to investor anxiety. I believe that one way to navigate this is to keep updated about the mechanics of disruptive business models and the manner in which such models are being looked at, globally. With the requisite background, the need of the hour is to engage with the policy makers so as to strike the requisite balance.
As a woman litigator in a highly technical field, what challenges have you faced, and how do you balance mastering complex legal frameworks, devising litigation strategies, and mentoring the next generation of lawyers?
Being a nuanced field, not many law graduates opt for tax law. What I noticed during my initial days of practice was that the litigation space, specifically, the tax litigation space, is dominated by a handful of lawyers. The percentage of women lawyers amongst this handful, is negligible. The trend seems to be improving as far as entry-level and mid-career level representation of women in litigation generally is concerned, where women seem to be matching, if not outnumbering men. However, effects of improvement are yet to be noticed in the tax litigation space. In my opinion, the strides made to ensure formalistic equality in many corporates and firms are laudable. This includes a supportive environment, with a clearly articulated policy on discrimination, harassment, flexible timings, maternity leave, etc. That said, in my experience, heightened scrutiny, specifically, outside these spaces, still continues to serve as a systematic barrier. It is up to the legal community to collectively work towards addressing this challenge. In my experience, one way to do this effectively, is to assume a mentorship role, offering insights, guidance and support to law students as well as organising and participating in periodical sensitisation trainings. Certainly, this would add meaning coming from women already assuming leadership roles.
What advice would you give to law students or young lawyers considering a career in tax law and litigation, particularly in balancing technical expertise with advocacy and strategic client management?
A couple of quick points here. First, as stated above, get your hands dirty figuring out the facts and how businesses function; understand risks. Second, whether you work for free or for a fee, marshal the facts and apply the law to create a positive impression. Third, which is an extension of the second, remember that preparation is key and hence, never appear before a Court unprepared, else, you will be doing a disservice to your client, the Court and the cause of justice. Fourth, know that networking is an integral part of the legal profession. You may have the best understanding of the law, but unless and until the client community reposes confidence in you, what is the worth of all the theoretical knowledge? Therefore, from day zero, network within the community – with your friends and associates across different fora in different parts of the country/ world. Keep in mind that most of the work is generated through references alone. So, be active on social media. Your network should know exactly what you’re up to. For this, post regular updates, write articles/ papers/ columns or participate in talk shows/ conferences/ seminars/ lectures. Fifth, have patience and perseverance – remember that giving up is not an option. Stay relentless and focus on building a quantum practice. Trust the process.
What inspired you to pursue a career in law? Was there a particular moment, influence, or personal experience that drew you to the legal profession?
Since the time I learned to read and write, I have been a voracious reader. This passion led me to a deep interest in literature, history & political science. Everything I could lay my hands on, from William Shakespeare to Edgar Allen Poe to George Orwell and William Wordsworth to Arthur Conan Doyle, Oscar Wilde & of course Haruki Murakami. I was fascinated by how stories shape society and I was certain that I would either end up as a journalist chasing and breaking news stories or a writer churning out books and articles.
My family of lawyers, journalists and politicians encouraged me to develop my writing skills by reading. Contrary to popular belief, being a second generation lawyer is not always easy. In fact, like in my case, the bar was already set high by the rest of my family, and I knew that nothing less than excellence would be acceptable should I decide to join the legal practice and forge a career in law. However, my first choice was to be a journalist.
But one day during the Diwali/Winter break in my final year of studying for my Bachelor’s degree in Arts as I had made no plans to spend time in recreation with my friends, I decided to attend a cross-examination being conducted by my Advocate aunt when I watched her meticulously extract the truth with surgical precision from a witness on the stand with. The next day I requested my father, who had a flourishing legal practice in civil disputes and trial courts, if I could intern with him for a week. He agreed on the condition that I had to work even harder and put in more hours that week than the rest of the interns and not look at the clock. The first day I sat with him while he painstakingly drafted and re-draft a legal notice meticulously with the skill of what I could barely fathom. We must have spent close to 16 hours that first day, and much to my surprise, I was back again the next day where we spent another 16 hours, and I kept my word, I was the first to arrive and the last to leave. At the end of that week, I made up my mind to pursue a career in law.
Thus, Law wasn’t a detour, it was a logical conclusion of my evolution from being just a writer to being one who writes to ensure that justice is available to everyone in need of it.
What motivated you to pursue your master of laws degree (LL.M.) from Queen Mary University of London? What aspects of the program & institution aligned with your academic and professional goals? What are your key takeaways & experiences from your time there ?
If the degree of Bachelor of Laws was the foundation for my legal practice , my Masters in Law at Queen Mary, University of London was what built the edifice from which I could have a world view of international legal trends at and the ever widening scope that law provides to ensure a more equitable world. Out there I wasn’t analysing just the law in theory, but society and the way we function in relation to the law which gave me tools to further my learning.
Most of India’s statutes have either been drafted while we were a colony of the British or are based on laws in the U.K. In that sense Queen Mary offered me a historical mirror coupled with a modern lens, which made it ideal for my practice in Corporate & Commercial law. I chose Queen Mary because its LL.M. was famous for being both rigorous in theory and incredibly practical. It felt less like a classroom and more akin to partaking in real world legal scenarios. Three factors converged to create the perfect storm: In fact, prior to my LL.M. degree I had already been advising startups on Transactions, Litigation Avoidance advisory and Pre-Litigation when I realized that understanding international commercial law wasn’t optional anymore, it was the only means of raising India to the highest international standards. Second, London’s position as a global financial hub meant access to case studies that textbooks simply cannot replicate. Third, QMUL’s University’s faculty included practitioners who wrote the rulebooks on disputes and dispute avoidance.
My Master’s Degree in law laid an emphasis on comparative legal systems which proved invaluable to me now in my legal practice. Part of socialising and networking would regularly involve heated debates with faculty and peers which were our own version of the Oxford Union debates where we dissected existential legal conundrums faced in transactional agreements under Indian, English, American (Delaware), and Singapore laws. These were followed by a round of Hors d’oeuvres and drinks for which the lawyers who had failed to win the crowd would have to pay for it. The program’s real value wasn’t in the lecture halls but in the conversations that followed afterward. Late-night debates at the pub about whether certain aspects of media law really needed new legal frameworks, weekend trips with peers, faculty and chance encounters with renowned QCs & KCs.
These sessions taught me that Law isn’t just about a set of rules, it’s the art of predicting human behavior within social constraints. That became my mantra. Even my dissertation became the foundation for later advising several startups on their transactional and regulatory strategies. My London experience taught me that legal advice without commercial context is akin holding G.P.S. hardware with no connection to satellites and software, technically sophisticated, but practically useless. London offered something Mumbai could not at that time, proximity to the birthplace of commercial law and traditions that govern global transactions even today. London taught me two things: how to use the law with surgical precision and how to survive in a multi-cultural metro much akin to my own home city of Mumbai, with the only difference being that it wasn’t ‘Home’.
Queen Mary wasn’t just a campus; it was a court room without borders. I chose it for its emphasis on comparative commercial laws and of course, being in London, the commercial capital of the world was the icing on the cake. Every lecture was an eye opener to the world’s legal machinery and watching it in motion. We didn’t just study corporate and commercial law but we debated it with both present and future public policy influencers. It provided me with the opportunity to interact with vanguards and scholars of law and economic policy in our classrooms and campus. Of course, having such as alumni consists of stalwarts including India’s former RBI Governor Mr. Urjit Patel, Economist Pranoy Roy & Davidson Nicol, the former Under Secretary General of the United Nations makes it stand out even more.
Legal expertise without cultural fluency is like using complicated words with no proper context in an unrecognisable language. The LL.M. taught me to be multi-lingual in legal traditions essential for any lawyer serious about Start-up advisory in our globalized world.
In the early stages of your legal career, what experiences or matters significantly enhanced your understanding of the Law? Are there any pivotal moments that helped shape your professional trajectory?
If law school is your boot camp, then your initial few years of practice are akin to active combat duty. My father who was my mentor when I joined the profession has a saying: “Every mistake you make costs someone else money, time, or opportunity, so be extremely alert you may make new mistakes, but never repeat the old ones which you must use as a means of from your old ones which you must use as a means of enhancing your knowledge.”. Those words transformed how I approach every Start-up advisory engagement.
Every lawyer has that one case or a few early on in their career that serve as their trial by fire. Mine involved a tech Start-up whose founders had structured their equity like a Rom-Com love triangle, complicated, dramatic & destined for disaster. As we worked towards reconstituting the documentation, one thing was clear to me, ‘Startup Law’ (as people have labelled it) isn’t about preventing problems, it’s about creating efficient solutions for smart people who often make predictable mistakes. That client taught me three things: First, documentation matters, but context matters more. Second, the best legal advice often sounds like business advice. Third, sometimes the best service you can provide to a client is talking them out of their own cleverness.
Another pivotal moment came during my first due diligence exercise for a Series A round. Thirty hours into document review, I discovered a licensing agreement that could torpedo the entire deal. The lead investor later told me that I didn’t just save them money, I saved them from becoming a cautionary tale. My (Late) Grand-mother, who was a highly respected and loved State Legislator once told me: Good lawyers know the law; great lawyers understand the story behind the enactment of that law. That’s when I realized that due diligence isn’t treasure hunting; it’s about defusing land mines. These experiences of multiple successful people shaped my philosophy: Be the lawyer who prevents a crisis, not one who profits from it.
One of my first major transactions involved a then small scale e-commerce startup with revenue in different jurisdictions and compliance documentation in none of them. It was like being asked to perform surgery with a plastic knife. We spent several weeks creating the legal infrastructure for them which in fact should have existed from day one. One of its founders later said, ‘We thought that legal documentation was trivial until we realized it was life support.’
You advise & litigate for several major government bodies as a Senior Panel Counsel for the Directorate of Revenue Intelligence (DRI)/GST Intelligence & Central Board of Indirect Taxes (CBIC) as well as Standing Counsel for the Central Board of Direct Taxes (CBDT), & Maharashtra Housing & Area Development Board (MHADA) AND being a legal advisor to several Start-Ups in the tech & media space on the other how has working across such diverse institutions influenced your legal approach? What have been some of the most challenging matters among them?
My experiences with government agencies and statutory bodies taught me to navigate bureaucracy not as an obstacle, but as a playing field where real business gets done. This perspective proves invaluable when guiding startups through regulatory approval processes. Of course, I have been blessed and privileged to have had the opportunity to work with some of the most intelligent, upright & hard-working officers right from the grass-roots level Inspectors & Superintendents to Legal Advisors/Officers from right at the top up to (Chief/Joint/Deputy) Commissioners, A.D.G., Deputy & Joint Directors, so I have to give them credit where it’s due. If I have to sit and name them all that in itself would be a fairly long list.
Diversity proves invaluable for Start-up advisory work. When advising media houses or fintech companies, It’s not just about understanding MCA, RBI, SEBI, SWA regulations, It’s about deciphering the Regulatory and counter party mindset, the concerns that keep regulators awake at night, and how policy gets translated into practice.
That lesson now translates directly into how I work with startups and media houses. I cannot count the number of times boot strapped founders have met me and said “We don’t need the paperwork, it’s fine, we trust each other” only to reappear a few months later realising that when disputes arise trust flies out of the window. My early career showed me that cross-checking every consent form, every signature, every assumption can mean the difference between smooth sailing and sinking fast.
Despite my LL.M. specialisation I never restricted myself to one particular area of practice, which is why I now am able to decipher matters ranging from Income Tax disputes, Customs act & GST related Writs, Appeals, Bail & Anticipatory Bail dealing with Tax Evasion, NDPS cases, Housing disputes & other laws. Working across government bodies is like playing five-dimensional chess with tax intelligence, urban planning, housing rights, anti-evasion laws being the pieces on the chess board. Each brief requires switching mental gear and watching details with varied legal lenses. I’ve argued tax evasion by breakfast and housing and society related issues in the second half.
Working with multiple statutory bodies is like being a legal anthropologist and a linguist, each institution has its own culture, priorities and rules, both written and unwritten. My empanelments read like a tour of some of India’s most fascinating legal statutes including The Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, Finance Act & Income Tax Act under the CBDT, the Goods & Services Act, Customs Act & Narcotics & Psychotropic Substances (NDPS) Act under the CBIC & DRI and the Maharashtra Housing & Area Development Act, to name just a few.
Each case has been fascinating and just like fingerprints no two cases are alike but one of my most fascinating as well as challenging one has been a Writ Petition filed by one of the world’s largest manufacturers of automobiles having it’s parent company based in Germany who had sought to quash & set aside a $1.4 billion Show Cause Notice issued by the Office of the Commissioner of Customs based on investigations by the Directorate of Revenue Intelligence for wilful tax evasion misclassifying imported car parts to avail lower import duties. In that case, I was led by the Learned Additional Solicitor General (ASG) of the Government of India who used to regularly fly down from New Delhi to argue the case. It was like solving a Rubik’s cube while being blindfolded where every move in one dimension affects others. That case taught me that regulatory strategy isn’t merely about simple compliance or the lack thereof with statutory provisions which may appear uncomplicated but a complex choreographed play involving multiple issues which ought to be viewed from multiple angles to get a holistic picture and arrive at what requires to be followed in practice.
Another case involved the challenge to an incorrect and manipulated technical opinion given by a multi-national consultancy firm to a multi-national South Korea based conglomerate who imported electronic equipment worth billions of dollars under a wrong entry based on the aforesaid technical opinion.
Yet another case involved a challenge to a pivotal aspect of tax administration which involved the transfer of a group of cases from one Assessing Officer (AO) to another and was crucial in ensuring the smooth functioning between two different state jurisdictions of the tax administration where the Assessee raised objections to the change in jurisdiction.
The diversity proves invaluable for startup advisory work. When advising Start-ups and individual entrepreneurs, I don’t just have to understand and simplify regulations I have to understand the regulatory mindset, the concerns that keep regulators awake at night, and understand how policy has to get translated into practice.
My government litigation experience taught me to navigate bureaucracy not as an obstacle, but as a playing field where real business gets done. This perspective proves invaluable when guiding Start-ups through regulatory approval processes. It has helped me to represent my private clients in their attempt to bridge the gap between legal theory and public policy reality.
Each role brought with it unique challenges, serving on regulatory panels involves balancing innovation with protection, investigating financial irregularities requires detective skills which they don’t teach you in law school, and where policy advisory work demands thinking beyond individual cases to systemic implications.
Yet another challenging matter pertained to a multi-agency investigation into a scandal involving small individual investors on the one hand and a group of companies, whose interests ranged from real estate development to cattle rearing to broadcasting services. Over three years, multiple stakeholders, and countless sleepless nights later, we crafted a resolution that protected investors while preserving innovation incentives. The experience taught me that public service isn’t about serving the law, it’s about serving justice through the law.
The experience of working with government bodies and statutory bodies transformed my startup advisory practice. I don’t just help companies comply with regulations; I help them understand the ‘why’ behind the rules. When founders grasp regulatory intent, they can work smoothly within set boundaries rather than riding rough shod over the set perimeters. These roles have made me lawyer, policy analyst & virtual entrepreneur. When advising CBIC on procedural lapses or individual entrepreneur clients, I often have to translate complex regulations into implementable steps. That cross-sectoral experience honed both my legal acumen and empathy to various causes.
You’ve actively participated in pro bono matters & causes varying from human rights to animal welfare, including filing public interest issues before the hon’ble Bombay High Court. What drives you to take up such socially significant and often challenging cases? In your view, what role should pro bono work play in a lawyer’s practice? You’re also a legal advisor to Sanctuary Foundation and Fur-rida’s Animal and Rehabilitation Trust, NGOs dedicated to Animal Welfare & rehabilitation in Mumbai, how do you balance both out?
Pro bono work, for me, began as a calling of my conscience. As a lawyer when you only litigate on behalf of those who can afford it, you are not helping the cause of justice but only helping those who are already privileged. Pro bono work always reminds me why I became a lawyer: not to rake in the money, but to actively work towards changing our world for the better, using the opportunity to advocate for a better, fairer and more equitable society. Billed clients feed the body. Pro bono work feeds the soul.
But here, before I even begin to think of taking any personal credit I must mention that it was the elders in my family for instilling whose values instilled in me makes me give back to society. My Late grandfather, an industrialist paved the way by social and charitable work. My Late grandmother was a Mumbai City Legislator and later Maharashtra State Legislator from the 1990s to the early 2000s. My Late uncle, also a businessman, sacrificed his business interests to champion the causes of the common man and was well known as a vociferous advocate of causes who many felt were lost causes. Just the three of them were responsible for providing basic sanitation and piped water connections to lakhs of residents of informal settlements in underserved parts of (South) Mumbai and also later went on to build study centres and gymnasiums for the poorer class of citizens who could not afford these “luxuries” throughout (South) Mumbai.
I grew up watching my father put in the same dedication and hard work into his pro bono clients that he would into his millionaire clients and once (while I was very young) I asked him why he did this, he simply said, If I don’t, then who will? … and that rational question just stuck with me. My mother gave up a very promising career as a journalist to teach journalism, creative writing and conduct writing boot camps. My brother, now a high-profile Surgeon still spends days working pro bono and organising medical camps in rural Maharashtra where there is little to no expert medical facilities. Another uncle is a senior journalist who has covered some of the most ground breaking issues of the time, not stories about luxury but the ones that no one else dared to cover because he felt that someone had to take up such matters. Another aunt gave up her job as a Banker to teach children.
When the Covid-19 pandemic hit India people had to take recourse to the Covid vaccine as it appeared to be the only defence against it. However, some unscrupulous elements took advantage of the rush for the vaccine and started administering mere saline water and passing it off as the Covid Vaccine. When my aunt, and I heard of it we couldn’t ignore it. The idea that thousands of people were tricked into believing that they were being given the vaccine when in reality they were not, shook both of us. Our PIL on this issue wasn’t just about a legal remedy, it was about restoring public faith in the ability of the law in dealing with such unscrupulous elements.
What continues to drive me is the belief that law must serve those who can least afford it. If startups look to me for guidance on shareholder rights, ordinary citizens need me for something far more basic: the right to life and health. In my view, pro bono isn’t charity, it’s oxygen for the soul. It reminds us why we became lawyers in the first place. As William Scott Downey had aptly put it, Law Without Justice is a Wound Without a Cure.
Pro bono litigation is not mere work without purpose in monetary terms, it’s about priceless work for those who cannot afford to pay to get good legal representation. I believe every lawyer who has crossed 10 or more years of practice must dedicate a part of their practice to Pro Bono Litigation. Otherwise, we risk becoming mere paper pushers and money making soulless machines instead of custodians of real justice.
Once I found myself in the thick of a case involving a teenage boy who died after being detained and allegedly tortured by the police whilst in their custody. The boy, barely 17 years old from Mumbai’s Dharavi slum district, was accused of stealing a mobile phone. After being released from “routine police detention” in July 2018, he complained to his parents and siblings of his torture by the police while in their custody. Soon after his release, he developed a fever, and his condition deteriorated rapidly, and he tragically passed away within a week. The post-mortem report mentioned pneumonia as the cause of his death. To everyone but his family, the case was as good as closed. The family’s grief was not just raw, it was distrustful of the very system that swore to protect them and it was absolutely justified in refusing to take their child’s body for his last rites for nearly two years until the High Court ordered a second post-mortem. For those two years, the body lay unclaimed in a morgue, almost frozen in time. But the law did not forget him and nor did I.
I wasn’t new to litigation then, but here I learned something every statute book misses: law isn’t just about sections and precedents; it’s about instilling trust in those for whom laws are enacted. The Hon’ble High Court’s order was a pivotal moment it showed me about the compassion and kindness of judges and it showed me that you don’t need to have the loudest voice to tilt the scales of justice in favour of the helpless and restore faith in the judiciary. It also sharpened my skills in due diligence because when you’re digging through contradictory medical reports and hospital records, you learn how to scrutinize details like an auditor hunting for hidden liabilities.
Taking on that case was not about earning any fees as it was completely pro bono, it was the weight of my conscience which guided me to do so. That case became my personal reminder that law is not always swift, but it is relentless. Sometimes you carry files that weigh more than law books they weigh with grief, suspicion, and silence.
Another matter that shaped my formative years was one that involved a medical negligence case where a woman contracted Hepatitis C after a hysterectomy at a famous South Bombay hospital. A team of surgeons and doctors, one operating theatre, and a chain of negligence right from the top, it was a puzzle of medical protocol and accountability. For a young lawyer, it was baptism by fire. I spent nights reading medical manuals, learning how a surgery should be conducted, and finding out with what went wrong. What it taught me is that the devil truly hides in the documentation.
Pro bono cases also tend to surprise you and throw you into the deep end, no fees, minimal support, high legal stakes for those involved. But they also teach you to think creatively and advocate fiercely. They’re a bootcamp for both skill and conscience. Pro bono work teaches you humility: you are not always the smartest person in the room, sometimes you are the only person standing between injustice and justice.
Animal welfare law in India is like a crossword puzzle with half its clues missing. As advisor to Stranctuary Foundation and Fur-rida’s Animal Rehabilitation Trust, I have actively helped them get set up as well as look into internal policy and legal fine print. I’ve worked on matters involving animal cruelty, harassment from societies against members from using elevators or accessing common areas with their pets. These cases taught me that education is as vital as litigation. Sometimes, the law needs a lawyer often it needs an earnest storyteller. “Until one has loved an animal, a part of one’s soul remains unawakened.” – Anatole France
Pro bono work should be mandatory in every lawyer’s practice, not as a penance for making money, but as a training for making better decisions. Every PIL or Pro Bono Writ I advise on makes me a sharper commercial lawyer because it reminds me that law exists to serve, not the other way around. Plus, there’s practical value: Pro bono cases often involve cutting-edge legal questions that commercial clients pay premium rates to explore. It’s continuing education coupled with social service. My pro bono work began with the simple realization of the advice of my (Late) grandmother who told me: Corporate law pays your bills, but public service will reward you with a clear conscience and a good night’s sleep. When you spend your days crafting shareholder agreements and due diligence reports, you can lose sight of law’s fundamental purpose of protecting the vulnerable and ensuring fairness. Pro bono work keeps me honest.
Every time I review a startup’s employment policies, I remember the domestic workers whose rights I’ve advocated for. Every time I structure a complex transaction, I’m informed by cases where transparency could have prevented injustice. It’s enlightened self-interest: Better lawyers emerge from engaging with law’s moral dimensions, not just its commercial applications.
And oddly, these cases have made me sharper in my commercial practice. Start-ups come to me with messy equity structures, hidden liabilities, and co-founder disputes. I approach those files with the same rigor I did in the case of the boy’s family who allegedly died as a result of custodial interrogation, digging until the truth emerges from a metaphorical mountain of dirt and stones which seek to hide it. Pro bono makes your professional muscle stronger, because when you stand against the State or against a famous hospital with unlimited resources and a legal team the size of a small army for free, a mere shareholder squabble doesn’t scare you.
Why take up pro bono cases? Because the power of the law is meaningless unless it reaches those who most need it. The directing of a second post-mortem after a teen’s death or holding doctors accountable for medical negligence are milestones for society and for any lawyer involved in pursuing such cases.
Looking ahead, what is your vision for the future of your legal practice? How do you see your personal journey evolving within the legal field? In a profession that is both demanding and dynamic, how do you maintain focus, purpose, and mindfulness?
My future vision is to promote people to start building a hybrid practice where commercial matters fuel a strong public interest wing and not just something which has purely commercial motivation. Think of it as the Robin Hood model: charge the rich, fight for the voiceless.
The future belongs to lawyers who can speak three languages fluently: Law, business, and technology. I’m building a practice that serves as a bridge between these worlds, helping founders navigate not just current regulations but anticipate future ones.
As for purpose: I want my legacy to be measured not in my tangible assets, but in barriers removed, regulatory hurdles that no longer impede innovation because I found simple solutions, and compliance frameworks that enable rather than constrain entrepreneurial ambition. My goal isn’t to be the most famous lawyer or the richest one, it’s to be the one clients trust with their most important decisions because they know I’ll give them efficient solutions within the parameters of the law and not just some short sighted temporary balm for any problems that they could encounter.
The legal profession needs fewer disruptors and more steady ships. Staying focused requires principled pragmatism. When faced with ethical dilemmas, I ask not ‘What’s legally permissible?’ but ‘What would I want my family & friends to be told about me as a lawyer and a human?’ This compass has never steered me wrong. I see myself evolving into policy advisory roles, where law meets legislation. I mentor young lawyers and young law students, and I hope to use this to build a legal aid network where all of us endeavour to focus just 30% of our time and resources towards pro bono legal aid in india focussing on individual cases and causes ranging from human rights, prevention of domestic violence and animal welfare cases.
My five-year vision: Become the first and last go-to legal strategist for Tech & Media Entrepreneurs and Start-ups tackling challenges such as: Intellectual Property Protection, Transfer & Monetization, Data Privacy & Compliance, Fund-raising & Investor relations, Content Liability & Platform Responsibility, Technology Contracts & Partnerships, Regulatory & Policy Navigation and the biggest & most common one being: Dispute Prevention & Legal Crisis Management. These companies don’t need traditional lawyers; they need legal pioneers who can craft frameworks for technologies that don’t yet have regulatory precedents. Maintaining focus requires what I call ‘productive paranoia’ constantly asking ‘What could go wrong?’ not from anxiety, but from genuine curiosity. Mindfulness comes from remembering that every legal document I draft affects real people’s lives and dreams.
My endgame? To be feared by crooks, respected to be fair by counter-parties and of course, followed by puppies, especially the ones that have no place to call home.
Focus and mindfulness? I journal, I used to learn Salsa & Bachata, popular latin american dances, I also took up MMA and found that to be a great stress-buster, I spend time taking care of my dogs as well as feeding a few community dogs. I take breaks from the screen. “The law is a jealous mistress, but she respects a loyal one.”
I have one rule which most of my clients are already aware of: if it’s urgent I’ll be drafting and doing research even if it’s 3am or a holiday, but if it doesn’t need urgent redressal I stop working by 9 pm. Balance isn’t a luxury, it’s how I keep the fire burning without burning out.
Based on your extensive experience across sectors, what advice would you offer to young lawyers just starting out in the profession? Are there any particular resources or habits you would recommend to help them build a strong foundation?
Your law degree is just a learner’s license. The real exam begins in court. Try and read at least one interesting case law a day or at the very least. Argue (respectfully) with your peers. Your opponents and counter-parties are not your enemies. In litigation, your opponent is your adversary, but only inside the courtroom, they are your peers, your colleagues, your juniors and seniors outside the courtroom, treat them all with the same respect once your matter is over that you would want them to treat you with.
Even if you’re being appointed just for an adjournment, read the entire case, carefully, make sure if given the opportunity by the court, you answer correctly and confidently, most judges asking you about your case are providing you with an opportunity, they know they may lose time with a young lawyer, but they are trying to help you and not put you in a spot.
Your counter-parties are not your adversaries, you have a common goal, mutual co-operation and trust go a long way here, far longer than brow beating or one-upmanship. Write even when no one’s reading. Don’t confuse over-confidence with Confidence. But humility is better. Young lawyers often worry about the wrong things.
Here’s what actually matters: Master the fundamentals before chasing specializations. You can’t advise on complex M&A structures if you don’t understand basic contract principles. It’s like trying to compose symphonies before learning scales.
Your first five years will feel like everyone’s speaking Latin while you’re struggling with the alphabets, that’s okay, read and re-read. The lawyers who succeed aren’t the smartest ones, they’re the ones who can admit ignorance, ask better questions, and turn feedback into improvement rather than taking it personally. Clients hire lawyers to solve problems, not to demonstrate legal knowledge. Be solution-oriented, not statute-oriented.
Stop thinking like a student who merely asks for answers and start thinking like a strategist who helps clients navigate ambiguous situations. Law school teaches you what the law says; practice teaches you what the law means.
In start-up advisory, I’ve learned that founders and investors speak different languages, even when using the same words. ‘Aggressive timeline’ means ‘next week’ to founders and ‘next quarter’ to VCs. A founder once wanted to structure their Series A with several different classes of shares: one for each team member’s ‘unique contribution.’ We simplified to three classes and closed the round in half the time. Then there was the time that Start Up wanted to grant equity to advisors before clarifying their intellectual property ownership. We sorted IP first, advisory agreements second. One recent challenging due diligence involved a company with operations in four countries, three legal entities, and legal documentation that looked like abstract art.
Good legal advice feels expensive until you need it, then it feels cheap. My approach is preventive medicine for businesses, identifying potential complications before they become complications. Whether it’s crafting founder agreements that anticipate future disputes, structuring employee equity plans that scale with growth, or creating compliance frameworks that evolve with regulation, the goal is always the same: Build legal infrastructure that enables business success rather than constraining it. Benjamin Franklin said, ‘An ounce of prevention is worth a pound of cure.’ In startup law, an hour of careful drafting can prevent months and sometimes years of expensive litigation. Don’t aim to be the smartest/richest lawyer. Aim to be the one your client calls first when they need a solution.
Four Non-Negotiable Principles:
Understand not just legal implications but business consequences.
Sometimes the best legal advice is telling clients what they don’t want to hear.
Your career will be defined not by the cases you win, but by the problems you prevent and the trust you build. Be the lawyer people call not just when they’re in trouble, but when they want to avoid trouble altogether.
The moment you think you know everything is the moment you become dangerous to yourself, as well as your clients.
Essential Habits:
Read everything thrice, once for content, once for implications, and once again for good measure.
Make time for one pro bono brief, at least once a month.
When you aren’t reading, attend court like an obsession: watch, make notes, learn.
Kindness, not money, makes the world go round. Be Kind… Always, especially when you would not benefit. Be kind to those less fortunate than you, how you treat a clerk or a peon is a lot more telling of your character than how you behave in front of a Judge or a Senior Advocate. Be kind to people, be kind to animals.
You don’t have to be the biggest fish in the court-room or the negotiation table, remember piranhas bite more sharply (but remember, above all, Kindness)
As an Advocate-on-Record before the Supreme Court of India, with a deep understanding of procedural complexities and a strategic approach to complex tax disputes, what motivated you to pursue a career in law initially? How did your experiences at Rajiv Gandhi National University of Law, Punjab shape your journey?
Like many first-generation lawyers, my journey into law began more by chance or perhaps, more accurately, by a process of elimination. In school, I took Physics, Chemistry, and Mathematics with the intention of joining the defence forces, particularly the Air Force. However, due to imperfect eyesight, that option was ruled out. The next conventional choice at the time was engineering, but I was certain that it was not for me. Around that time, a family friend who was studying at GNLU introduced me to CLAT. I found the course material interesting and developed an instant liking for law. At that stage, there was no deep-seated motivation but just a practical decision that I had to pursue something meaningful.
My time at Rajiv Gandhi National University of Law, Punjab, turned out to be an enriching experience. Coming from a small town with a near Hindi-medium schooling background, adjusting to law school, where extroversion is often applauded, was challenging at first. But RGNUL had an intellectually stimulating environment that instilled in me the desire to work on myself. More importantly, I had an amazing group of friends who, in their own ways, taught me valuable lessons. All of this collectively fostered my analytical skills and deepened my appreciation for the law.
One of the most impactful moments of my time at RGNUL came during our convocation, which was chaired by Justice T.S. Thakur. One of my dearest friend received three gold medals, and just like that scene in “3 Idiots”, I found myself feeling a mix of happiness for my friend and regret for not achieving the same. Then, Justice Thakur delivered a speech that, to this day, remains with me. He acknowledged that while some students had won gold medals, many had not but that did not determine success in the legal profession. He emphasized that success in law comes from following the Five Ps: Patience, Perseverance, Persistence, Passion, and Practice. It felt as if he was speaking directly to me.
That moment reinforced something I have carried throughout my career. While my initial decision to study law was incidental, my time at RGNUL cemented my passion for the field and gave me the clarity to pursue litigation. Looking back, I can say with confidence that law, whether by chance or choice, turned out to be the right path for me.
During the early stages of your career as an Associate, what key experiences stood out that deepened your legal understanding and influenced your decision to specialize in tax disputes?
My interest in tax law started during my internship at a tax litigation firm. Tax litigation has a unique mix; it allows you to work on complex corporate matters while also experiencing the thrill of courtroom advocacy. That combination intrigued me and ultimately led me to choose tax as my area of practice.
During the early years of my career as an Associate, I had my fair share of lessons, some humbling and others eye-opening. One incident, in particular, stands out. I was working on a case where I advised a client purely from memory. I have always had a strong recall, and in my overconfidence, assumed I knew the provision perfectly. I overlooked the fact that tax laws change frequently. The client later pointed out an amendment that completely changed the position I had advised on. It was a moment of realization that no matter how confident you are, never rely on memory alone. That experience taught me the importance of always verifying the law rather than depending on recollection. From that day on, I made it a habit to double-check and stay updated.
I was fortunate to start my career under the guidance of Mr. Pramod Kumar Rai and Mr. Puneet Agarwala, both of whom have been incredible mentors. Their approach toward juniors is something I try to imbibe today. They never raised their voices or scolded but always guided with firm yet encouraging clarity. One of the most valuable lessons they taught me was to always stay updated on the law, no matter how busy the day gets. Even today, my mornings begin with reading legal updates because I learned early that in tax law, staying current is non-negotiable.
Another crucial lesson I learnt was that litigation is unpredictable. You can never be too certain about what will happen in court. Early on, like many young lawyers, I sometimes assumed that a matter would be adjourned and did not prepare as thoroughly as I should have. That assumption was short-lived when, in one of my cases, I almost got a dismissal order. My senior gave me an advice that has stayed with me: “Deepak, always come to court as prepared as if you are arguing Keshavananda Bharati. So that when you ARE arguing a matter that big, you are ready.” That advice changed my mindset. From that day forward, I never walked into a courtroom unprepared, no matter how small or routine the case seemed.
I remember another incident where my senior asked me to find a judgment on a potential question that might be raised by the judge. The request came late at night, and like any junior, I was frustrated about the timing and wondered why I was working on hypothetical scenarios. Still, I burned the midnight oil and managed to find the answer. The next day in court, the very first question the judge asked was the one my senior had anticipated. Because we had the answer ready, we moved past it smoothly. That experience taught me two things: (1) litigation, at times, is like war. Be a good soldier and follow the command of your seniors, and (2) some things come only with experience. Stay humble and keep working.
Looking back, those early years were filled with invaluable lessons; some learned the hard way, others through the wisdom of my mentors. I learned that confidence must always be backed by diligence, that preparation is non-negotiable, and that every case, no matter how minor, deserves serious effort. While I entered tax litigation because of its unique mix of corporate and courtroom work, I stayed because of the intellectual challenge, the unpredictability, and the sheer excitement of the practice.
Having cleared the AOR exam on your first attempt, what challenges did you face during your preparation, and how has earning the AOR title impacted your practice and professional growth?
When preparing for the AOR exam, the biggest challenge is time management. Most advocates taking this exam are full-time practitioners, managing court appearances, client meetings, and drafting work daily. Finding the time to sit down and study consistently is easier said than done.
In my view, the AOR exam does not fall into the category of being extremely difficult. The concepts are straightforward, but the real challenge lies in the sheer volume of material that needs to be covered. The questions are not the kind that one encounters in daily practice, so prior experience alone is not enough. There are no shortcuts. You have to go through the prescribed material, cover to cover.
Another challenge is structuring answers effectively. The questions in the AOR exam are often lengthy, yet the time to answer them is limited. In litigation, we are used to explaining arguments in detail, but in this exam, brevity is the key. Answers need to be crisp, precise, and well-structured, striking a balance between conciseness and completeness.
But perhaps the most underrated challenge is ‘writing’ the exam itself. We have become so accustomed to typing on laptops and dictating drafts that writing for hours at a stretch feels almost unnatural. The AOR exam requires handwritten answers, and I remember struggling with writing speed and endurance. I even had to practice writing answers just to get my hand used to it again.
Clearing the AOR exam was a significant milestone. It wasn’t just about earning the title but because of the journey. The process of preparing for it deepened my understanding of procedural law and reinforced the importance of consistency. It has allowed me to take greater responsibility in Supreme Court matters and strengthened my credibility as a litigator. The efforts it took to clear the exam was worth it, and the experience has helped me grow in the profession.
Given the demanding nature of your profession, what methods do you employ to unwind and strike a healthy balance between your professional duties and personal interests?
The practice of law, especially in the field of tax litigation, is undoubtedly demanding. My work takes me to the Supreme Court, High Courts, and Tribunals, often involving travel to different cities. The long hours and unpredictable schedules can be exhausting, but I genuinely love what I do. At the same time, I also recognize that longevity in this profession comes from accepting that you are not a machine. Law as a profession requires your undivided attention. No human being can be attentive all the time and if you are burnt out, in a way you are doing disservice to your client. So, learning when to pause and step back is much needed, which is of course easier said than done in our profession.
Work-life balance is highly subjective. For me, unwinding is not about carving out large chunks of time. It varies from reading to watching a movie or playing on PlayStation or simply just relaxing with the family. Recently, it has been my two-year-old son who eagerly waits for me to come home and play with him. Those moments are priceless, and no matter how hectic the day has been, I make sure to come back home and play with him. Also, the travel, though often work-related, also becomes an opportunity to explore new places, even if just briefly, which helps in breaking the monotony.
What are some of the most common tax-related challenges that businesses and entities typically encounter, and what proactive strategies or best practices can they implement to minimize or avoid these issues?
In my experience I have seen that: department rarely accepts a tax position without questioning it. In most cases, the authorities argue that the company has suppressed facts, misrepresented details, or acted fraudulently, even when the issue is merely a difference in interpretation. This often turns a straightforward tax position into a protracted legal battle.
At the same time, I’ve also seen companies take tax positions that are legally untenable by relying on interpretations that have already been rejected by courts or positions that are directly contrary to statutory provisions. What’s surprising is that many of these decisions stem from well-meaning but flawed sources such as random internet searches, AI-driven answers, or informal advice from non-experts. While technology has made information more accessible, it has also made misinformation more widespread. A company’s tax strategy should never be based on a ChatGPT response or a Google search alone as it needs professional scrutiny.
To minimize these challenges, businesses should adopt a proactive approach. Some examples would be:
Regular tax reviews and audits: Companies should periodically review their tax positions with professionals to ensure compliance with evolving laws and precedents. Instead of relying solely on online sources, businesses should consult experienced tax advisors who can provide tailored, legally sound guidance.
Document everything: A well-documented tax position, backed by legal provisions, case laws, and expert opinions, strengthens a company’s defense in case of a dispute. Further, intimate the tax position to the Department so that they cannot allege suppression of facts.
Stay updated on legal developments: Tax laws are constantly evolving, and staying informed through professional updates, industry discussions, and expert opinions is crucial.
Tax disputes are inevitable in business, but a well-informed, strategic approach can significantly reduce litigation risks and ensure compliance while optimizing tax positions effectively.
With the continuous evolution of tax regulations, how do you see the future of tax law shaping up? What advice would you offer to aspiring lawyers interested in tax litigation, and could you recommend any resources to help them stay updated on the latest developments in the field?
Tax law is evolving rapidly, and while the Government is making an effort to create business-friendly policies and curb unnecessary litigation, anyone who has dealt with the tax department knows that tax disputes are far from over. The tax department, by its very nature, is litigation driven. No matter how much simplification is introduced, the nature of taxation itself ensures that litigation will always be a part of the system.
For anyone looking to build a career in tax litigation, one thing is non-negotiable i.e. you must stay updated. Tax law is not static. It is shaped by frequent amendments, evolving judicial interpretations, and shifting departmental positions. The best way to develop expertise in GST or indirect taxes is to go back to the roots by reading landmark judgments under Excise, Service Tax, VAT, and CST. Many of the key issues under GST today are not entirely new and have their roots in Excise, Service Tax, VAT, and CST because GST is essentially a conglomerate of these laws. A strong foundation in these older tax regimes will give a deeper understanding of GST and help in tackling complex issues that arise today. Understanding how courts ruled on classification disputes, valuation issues, and input tax credits under the old tax laws will provide a strong foundation for handling similar issues under GST.
For staying updated, there are plenty of sources available online such as Taxscan, Taxsutra, and GSTSutra provide daily updates, case summaries, and expert opinions. It can be overwhelming as the updates are repetitive; to avoid that one can opt for GSTR journals as it captures the most relevant cases and amendments.
Coming from a science background, what experiences led you to pursue a career in law and ultimately gain admission to Symbiosis Law School, Pune?
In Tier II cities [like Bhopal], engineering and medical streams were the most sought after graduation qualifications. Going with the flow, I opted PCM as the stream in 11th & 12th standard and prepared extensively for competitive exams like IIT and AIEEE for two years. However, I realised that my core acumen is more suited for law where I can perform and achieve better as compared to hardcore technical streams like engineering. I found law to be attractive, expressive and more relatable. When I conveyed the same to my parents, they happily supported my decision and gave me free hand to do whatever I felt comfortable in life. My father, who himself was heading the Editorial department at a PSU and an avid reader, knew that the legal profession is a dignified and respectable profession, and motivated me to take the chance at law, though a less opted path at that time. On a lighter note, 3 Idiots was also released in 2009 and it gave a clear message that unless you are a Rancho, it is okay to go for course correction like Farhan or Rastogi, so I also had some kind of validation for taking a leap of faith. In 2010, I appeared for various Law Entrance Examinations and cleared Symbiosis Entrance Test [SET] with AIR 49. I happily joined Symbiosis Law School, Pune which was the best decision of my life.
How was your experience working at three tax law firms in New Delhi? What influenced your decision to specialize in Tax Law, and what early experiences helped deepen your understanding of the legal field?
As a law student, I didn’t have many things under control such as choice of internships and specific teams where I wanted to intern. The foundation of one’s inclination towards a specific field of law is built through the work done during law school such as moots, research papers etc.
My influence towards the tax laws began when I participated and won the Nani Palkhivala Research Paper Competition in 2013 [3rd year of Law School] on ‘Advance Pricing Agreements’ [International Taxation]. At the prize distribution event [in GLC Mumbai] I had the privilege to briefly interact with Retd. Justice Sanklecha [Heading the tax roster bench of Bombay High Court at that time] and Sr Adv. Soli Dastur [a doyen in Bombay High Court tax circle] who motivated me to explore tax practice in future. However, I never had any exposure to tax laws at that time. Out of my 11 internships during law school, I then interned for more than 4 months in PDS Legal Bombay to understand the aspects of ‘direct tax litigation’ under Mr Nishant Thakkar and Ms. Jasmin Amalsadvala. During internships, I regularly attended proceedings before the Bombay High Court and observed many prominent seniors arguing the cases before the High Court. It was the exposure to Courtrooms during my internships that inspired me to become an arguing counsel. Though I got placed from College at a Company in Mumbai, I chose to go for tax litigation at Delhi.
In 2015 when I joined my first Firm [Reina Legal], I started practicing indirect tax litigation, which had a much wider base than direct tax litigation as Indirect taxation at that time covered laws like VAT, Service Tax, Excise, Customs etc.. My mentor Mr. Gajendra Maheshwari trained me from scratch and gave me arguing opportunities in tax matters before the Tribunals and High Courts which is quite rare in the current era. It was a rocket start for a fresher who was dreaming to become a litigator one day. He taught me things like a younger brother and corrected my mistakes with compassion.
When I joined Advaita Legal [best friend firm of KPMG] in 2017, I had the privilege to work with stalwarts of indirect taxes such as Mr. Sujit Ghosh [Now Sr. Adv, SC], Mr. A R Madhav Rao and Mr. Sudipta Bhattacharjee [now at Khaitan & Co.]. I learnt many new concepts while working under my seniors as to how a problem is approached and how a strategy is devised which brings a relief to the client. They were live databases of the jurisprudence on indirect taxation and taught me the foundation and history of each dispute. Tax disputes are as old as the laws are being in existence, thus the evolution of jurisprudence bears huge history.
Thereafter, I joined DMD Advocates [formerly Dutt and Menon] in 2019 where I joined the team of Mr. Tushar Jarwal. It was like working with Special Forces. One aim, no error was the policy. I was expected to prepare the matters within a limited time frame without compromising on quality. Working under Mr. Jarwal was more of a training of mind that every case has to be won at any cost and we have to give 200% to the case. The preparations for the matters were so thorough that there was no room for error, whatever may be the query which may come from the Hon’ble Bench or the opposite counsel. War scale preparation would be an appropriate description for the same. In my understanding, knowledge is something which one continues to gather and accumulates but the way of execution and getting results is something which changes your perception towards the work. This policy was applicable irrespective of worth of matter, whether it was a 10,000 crore tax dispute or a pro bono matter for a poor retired employee, mindset has to be the same. Discipline and devotion to work is something which I cherished in the team.
In nutshell, the experiences in the three firms developed my overall mindset and personality, be it knowledge or quick execution. It led to the creation of an independent human being and a lawyer who was ready to face the challenges in the coming future.
How briefing of Sr Counsels takes place in high stake tax matters? Having had the privilege to work with prominent senior counsels like Harish Salve, Arvind Datar, S Ganesh, N Venkatraman how did these experiences shape your approach to law? What valuable lessons have you learned from them that you apply in your own legal practice?
The fate of any case being weak or strong is based on its drafting and presentation of correct facts and law. But the magic comes when it is being argued by arguing counsels using their experience, court craft and convincing skills. At the High Court and Supreme Court, the stakes are usually high, and the drafting counsels usually try to incorporate all the legal arguments for their cases. On the other hand, Senior Advocates know that which precise legal point will turn the tides in Clients favour. This is a skill acquired by years of practice and there is no shortcut to it. The entire art before the Court is to present the most complex situation in simple words so that each and every person in the courtroom can understand and relate to it. It is the crystal clear presentation, in the shortest possible time, by Senior Advocates that makes them so special..
During briefing, the briefing counsels are expected to explain the entire case to the Seniors crisply so that they understand the issue and initiate their thought process. This involves preparation of comprehensive briefing notes and compilations for the Senior Advocates so that they can scan the relevant details and accurately present the case before the Court.
While working with some of the leading Senior Advocates I learnt that thinking out of the box is very relevant as the case may not be covered by any existing precedent and the Hon’ble Court is required to be persuaded in a manner which yields a positive outcome. The situation is more difficult when there are existing precedents but against us. In such situations, the burden is on us to distinguish and make out a case for the client. Further, I clearly learnt that every matter is build block by block and there is no jumping to the conclusion howsoever easy the issue may appear. The facts are analysed in detail and documented, the applicable laws are checked with amendments along with their legislative intent. Post this grounds and prayers are structured. If this foundation is strong then it becomes much easier to persuade the Hon’ble Court and results are better.
After gaining significant experience at various law firms, you chose to start your own practice. What prompted this decision, and as a first-generation lawyer, what challenges did you face in the early stages and how did you overcome them?
Independent practice arms a lawyer to drive a matter according to his own acumen, understanding and experience. Unlike a Firm structure where every step is scrutinised at multiple levels, such is not the case in independent practice. The entire responsibility is on your shoulder to take the case to its logical end. I chose independent practice as it gave me the stage to argue before the courts on an independent basis. The sooner you start the easier it is. I am not over quoting by making a reference to a movie named “The Judge” wherein Robert Downy Junior [& other lawyers] used to feel nauseous before each court hearing due to the extreme pressure of courtroom. Such situations are real because the Hon’ble Judges may ask questions from anywhere in the brief and it is on the arguing counsel’s shoulder to satisfy the queries of the judge. The stage fear is real till you get used to it. It is a dive which every aspiring litigation lawyer is required to take and believe me there is never a perfect time for the same.
Having worked with different distinguished lawyers in the industry, I was able to understand the pattern and art of executing a case from drafting to final arguments. In my previous firms I had handled complex tax litigations which prepared me to face any challenge which may come in future.
In initial years of independent practice you are one man army who will have to handle the drafting, filing, arguing, client handling etc. on your own. This is time consuming but necessary also. Another hurdle is the infrastructure which is required to operate a full time litigation chamber. But this is the time when your good deeds pay back. Your previous interns, colleagues, relatives refer you cases. Independent practice is one man show but built on many peoples support and trust based on you by well-wishers.
For freshers and aspiring independent litigators, the most important aspect in litigation is to not get demotivated and keep struggling. There will be days with no work but that time can be utilised in going to courts and networking. The Internet is free, one can write articles and keep his/her presence alive. The entire game of litigation is to never leave the game. There will be financial hit initially but if that period is crossed then you will realise that it is the best decision of life.
You successfully cleared the AOR exam in December 2022 on your first attempt, after studying a broad range of laws beyond tax. How does being an AOR impact your legal practice, and can you share some tips or tricks that you employed for clearing the exam for our readers?
Before preparing for the AOR examination, taxation law was my lifeline and core expertise. There was never any need to understand any other procedural laws like CPC or CRPC as Tax Adjudication system have their own hierarchy and own dispute resolution system. For example, adjudication starts with Commissioner, against which appeal goes to Commissioner (Appeals), followed by appeal in Tax tribunals and then to High Court and Supreme Court. The tax laws are code in itself and there is hardly any requirement to make reference outside such statutes.
On the other hand, the AOR examination is all about knowing the powers and limits of the Supreme Court. Such knowledge or procedure is an outcome of the Constitution, Supreme Court Rules, 2013 and the judicial precedents. The judicial precedents can be from any stream of law, for example a famous matrimonial disputes case laid down the jurisprudence on Review and Curative jurisdiction of Supreme Court [Rupa Ashok Hurra v Ashok Hurra]. A case of sexual offence on social worker, led to the laying down of guidelines for sexual harassment by Supreme Court expanding the scope of judicial activism [Vishakha v State of Rajasthan]. A case on Taxation on denatured alcohol led to the expansion of doctrine of prospective overruling [Synthetics and Chemicals v State of UP].
It is immaterial as to which area of law one had specialised before appearing for the AOR exam. One needs to know everything from the perspective of working for the Supreme Court. Bare minimum knowledge of each subject is necessary if one is aiming to appear for the AOR exam.
There are two cheat codes which I followed during my examination preparation as I only had three weeks to prepare due to my hectic schedule at the office. First, pattern of last five year question papers. And Second, lectures conducted by SC Registry and SCAORA. If one blindly follows these two methods then it is easy to decipher as to what are the expectations of the examination body. Since I had considerable experience in drafting SLPs, Writs before the Supreme Court during my tenure at previous firms, the drafting examination paper was not a big challenge.
After becoming an AOR, having read/acquainted with the major/relevant laws, I got the confidence to take up any matter and execute the same as the AOR examination preparation clears up your core concepts and builds your ability to think on first principles. Though, legal field is an ocean in itself, clearing the AOR exam gives a sense of confidence and completion.
Can you share one of the most fascinating cases you’ve worked on so far? How did you prepare for such a complex and intriguing case?
I have majorly represented companies before the High Courts and Supreme Court in tax matters. In such cases, human emotions are not involved and ultimately the companies are benefitted or take a hit as a ‘corporate entity’. However, when you deal with cases involving life and liberty of an individual, then the real heat is involved. A win or a loss strikes you personally as you tend to feel elated when the outcome is positive or you tend to feel guilty/sad when the outcome is negative. These emotions are very personal and impacts the mindset of a lawyer.
I recently did a pro bono case, wherein my house maid informed that her neighbour’s new born daughter is missing after being forcibly taken from her parent’s custody. The parents were labourers and uneducated and had been trapped in a child trafficking racket/syndicate. Neither the police nor any NGO was ready to provide any assistance to the poor parents. Everyone had a perception that parents are part of the racket and are equally guilty. Until I met the parents, I was also reluctant to take this case as my conscience was not allowing me to defend someone who is remotely involved in any form of child trafficking. However, when I met the parents, my views changed and I deciphered that it was a case not only involving a child trafficking racket but also a case of police brutality/custodial torture on parents who were victims in true sense. We immediately moved a habeas corpus petition before the Hon’ble High Court and got the matter listed on the same day. Subsequently, the 14 day old baby was traced and handed over to the parents. Parents were also given protection from police subject to their participation in the investigation. I learnt my lesson that as a lawyer having a pre conceived notion is not appropriate and one must perform his/her duty to defend its client. For me it was an emotional moment when I saw the baby girl being rescued who could not have survived without her mother. Sometimes the profession gives you the chance to become Sunny Deol [of Damini Movie] and you should never think twice to accept such a role. To rise and fight for the weak is what about legal profession is for.
With continuous reforms in Indian Taxation laws, how do you see the landscape evolving? How do you stay informed about the latest trends, particularly in taxation, and can you recommend any resources for our readers?
The concept of tax is simple. The government needs money to run the country. Tax statutes keep on evolving to tax such transactions which involve some sense of commerce or business. On the other hand, the assessee or the tax payer will always try to claim a benefit or rebate or deduction on such taxes. This fight is never ending. For example when crypto currencies or online gaming were introduced in the country the tax departments were quick enough to issue notices to levy GST on such transactions. It is at this point when the lawyers come into picture and question the procedures or the levy itself in light of the constitution and the applicable statute. Writs are filed under Article 226 of the Constitution to contest such demands and this cycle goes on. A tax lawyer is hired for the fact that the client may be saved from paying taxes but in accordance of the law and within legal mandates.
There are dedicated portals like taxsutra, taxmann, taxmanagementindia etc. which keep on sending the updates on a daily basis. When you are in practice, one can easily relate as to which update is relevant with respect to his/her brief. Also, these portals publish articles by industry professionals which keeps you updated about recent disputes and litigation.
Tax Law is a specialized field. What advice would you give to young, aspiring lawyers who wish to pursue a career in taxation?
Tax laws, though complex, ultimately test your reading and interpretational skills. Generally speaking, if a lawyer learns tax law in earlier stage of their career then he/she can read and interpret any other laws with less effort. For example when you have already completed a marathon then you will never find a 5K or 10K run a challenge. When you have already tackled the most complex statute you will find some ease in interpreting the other laws.
Some of the legendary lawyers in the history of Indian Legal System were/are primarily from tax background, such as Nani Palhivala, Harish Salve, Arvind Datar.
Balancing a demanding legal career with personal life can be challenging. How do you manage to maintain a healthy work-life balance while meeting the demands of your profession?
In the beginning of career, I used to work like a frontline soldier. I hardly cared about my health and routine and gave preference to myself only on Saturday and Sundays which were off days in Court. Those days also went in partying or meeting friends. However, after 6-7 years, this disbalance showed impact on health with weight gain and also high levels of stress and cholesterol. This reduced overall efficiency and had a deep impact on mind. The main issue with beginning any exercise is that if your mind is cluttered or stressed you will find exercising as a burden. Therefore, the first step I took was to reorganise my thought process and then started mild exercises at home. COVID 19 was an eye opener and made me think that if I am not exercising still, being at home then it is entirely my lack of motivation as I was anyway saving 2-3 hours of travelling in lockdown. Therefore, I gradually started challenging myself and started doing pushups. Began with 2-3 in a day to 100 pushups in a day. I started to monitor my heart using a smartwatch and started full-fledged gym. Now this has become a routine. Half of the day is already won when you achieve that adrenaline rush at Gym in the morning. I also play badminton on weekends which is an amazing way to hangout with friends and release stress.
However, sometimes when there are back to back hearings in Court across the week, this routine has to be moulded and I try to compensate by lifting some extra kilos on the weekends. On a lighter note, there are many seniors in the Supreme Court who run from court to court faster than the much younger generation. If you cannot keep up your pace with them at a younger age then it is high time to introspect your health.
Can you tell us about your academic journey, starting from your undergraduate studies at National Law University, Patiala, to completing your Ph.D. at the University of Rajasthan? What motivated you to specialise in criminal law and criminology?
Well, I hail from Bharatpur, Rajasthan which is a very small town; got my initial education there till 12th Standard and thereafter my academic journey in Law began with my under graduation at National Law University, Patiala, where I pursued a Bachelor in Law with a specialization in criminal law. My years at NLU Patiala were full of new and inspirational formatives, providing me with a solid foundation in various aspects of law and life including improving and working on my articulation skills. This period marked my initial exposure to the multifaceted nature of how the world is revolving around law and deepened my interest in understanding the mechanics of the criminal justice system.
Upon completing my postgraduate studies, I sought further specialization through a Ph.D. program at the University of Rajasthan. The decision to focus on criminal law and criminology stemmed from a combination of personal motivation and academic curiosity. Growing up in an environment where societal issues, particularly crime, were frequently discussed, I developed an early interest in the root causes of criminal behavior and the societal mechanisms to address it. Criminal law and criminology offer insight not only into punitive measures but also into preventive aspects, which I find particularly compelling. My Ph.D. thesis, focusing on “Crimes Against Juveniles in India,” allowed me to delve deeper into specific issues affecting vulnerable populations, contributing to both academic discourse and practical solutions in the field.
You worked as a Junior Associate with an IP Law Firm before establishing your own practice. What motivated this transition and what were the initial challenges you faced while starting your firm?
I guess all experiences matter, be it me working as a Junior Associate in an IP law firm or any other, provided me with invaluable experience in routing all my legal impressions towards what laws says and its implementation. Talking specifically about the IP Law Firm I honed my skills in client management, legal drafting, and courtroom proceedings, which prepared me for the multidimensional demands of independent practice. However, I soon felt the urge to branch out on my own, driven by a desire to apply my legal skills across a broader spectrum of law and cater to a more diverse clientele.
The transition to establishing my own practice was both exciting and challenging. Initially, I faced difficulties in building a client base, as the legal industry is highly competitive, and establishing credibility as a new firm takes time. Managing administrative tasks, securing office space, and setting up operational systems were other hurdles. Yet, these challenges were instrumental in shaping my resilience and business acumen. Overcoming these obstacles strengthened my commitment to my clients and fortified my understanding of what it takes to thrive in independent legal practice.
As a Managing Partner at ManuLegal & Associates, you deal with complex legal matters in domains like corporate law, taxation, ADR, IPR, and criminal law. Could you share a memorable case or challenge you’ve encountered in your legal practice?
One of the most memorable cases I encountered at ManuLegal & Associates involved a complex corporate dispute intertwined with criminal allegations. This particular case required a nuanced approach, as it involved corporate stakeholders and accusations of embezzlement. We needed to navigate both corporate law and criminal proceedings simultaneously, balancing civil legal remedies with criminal defenses.
The case taught me a great deal about the intricacies of handling multi-dimensional legal matters, particularly the importance of collaboration across legal domains. Our team’s efforts ultimately helped secure a favorable outcome for our client, while reinforcing my commitment to a holistic approach in managing cases. This case underscored the value of multidisciplinary legal expertise and reminded me of the profound impact that comprehensive legal strategies can have on a client’s life and livelihood.
Your career spans across both legal practice and academia. How do you balance the practical demands of running a law firm with your academic pursuits and publications?
Balancing the responsibilities of running a law firm with academic pursuits is challenging but rewarding. I have always been passionate about contributing to academic literature, as it enables me to share my insights and learnings with future legal practitioners. I believe the more knowledge we share the more knowable we become. My approach to balancing these roles involves structured time management and a commitment to prioritizing both facets of my career.
I often schedule my academic commitments, such as lectures and research, around my practice’s caseload. Engaging in academia also keeps me updated with evolving legal theories and practices, which, in turn, benefits my clients. This dual commitment has enhanced my professional versatility and enriched my contributions to both the academic and legal communities.
Your Ph.D. dissertation focused on ‘Crimes Against Juveniles in India’ with a special reference to Rajasthan. Could you elaborate on the key findings of your research and how it contributes to the understanding of juvenile crimes in India?
My Ph.D. dissertation, “Crimes Against Juveniles in India,” focused on understanding the patterns, causes, and implications of juvenile crimes, with a particular emphasis on Rajasthan. One of the key findings of my research was the alarming prevalence of crimes perpetrated against juveniles, highlighting the need for targeted reforms in juvenile protection laws. I discovered that socio-economic factors, educational disparities, and lack of awareness contribute significantly to the vulnerability of juveniles.
My research also underscored the need for a stronger legal framework that specifically addresses juvenile protection, beyond the general provisions of the Juvenile Justice Act. The study’s findings advocate for improvements in preventive measures, awareness programs, and the establishment of rehabilitative support systems. By contributing to the understanding of juvenile crimes in India, I hope my research will aid policymakers and legal practitioners in implementing more effective protection mechanisms for vulnerable young individuals.
As a lawyer specialising in both criminal and corporate law, how do you see the intersection of these fields, particularly in areas like corporate crime, data protection, and intellectual property rights?
As a lawyer with a specialization in both criminal and corporate law, I often encounter cases where these fields intersect, especially in areas such as corporate crime, data protection, and intellectual property rights. Corporate crime has become a pressing issue, as global businesses face increasing scrutiny over issues such as fraud, insider trading, and data breaches. These cases not only involve criminal liability but also impact corporate reputation and operational integrity.
Data protection is another area where criminal and corporate law intersect. With the rise of digital platforms, protecting sensitive data has become paramount, and legal frameworks must address both corporate responsibilities and criminal liabilities associated with data breaches. Intellectual property rights also face challenges from digital piracy and infringement, which have criminal implications. My expertise in these fields allows me to offer clients comprehensive guidance that addresses both regulatory compliance and criminal accountability, ensuring they are well-prepared to navigate today’s complex legal landscape.
You’ve worked with a variety of organisations and governmental bodies. What changes or improvements would you recommend for enhancing the legal and institutional support for child protection laws in India?
Working with various organizations and governmental bodies has given me insights into the strengths and gaps in India’s child protection laws. To enhance legal and institutional support for child protection, I recommend several key improvements. First, there should be greater emphasis on preventive measures, such as community-based awareness programs, to educate families and children about their rights.
Second, the judicial process for child protection cases should be expedited to minimize the trauma and uncertainty faced by young victims. Establishing special courts with trained professionals dedicated to child protection cases could ensure faster and more sensitive handling of these matters. Finally, I believe that better coordination among governmental agencies, law enforcement, and non-governmental organizations is crucial for effective child protection. With these improvements, India’s child protection framework can become more resilient and responsive to the needs of vulnerable children.
As someone who has worked both as an educator and as a practitioner, what is one piece of advice you would give to those entering the legal field in India today?
For those entering the legal field in India, my advice is to embrace the learning process and maintain resilience. The legal profession is challenging and demands a lifelong commitment to learning, as the law is ever-evolving. New lawyers should focus on developing a strong foundation in legal principles and gaining practical experience through internships or clerkships.
Additionally, I encourage aspiring lawyers to be adaptable, as the legal field often requires one to navigate diverse areas of law and adjust to changing regulatory environments. It is also important to cultivate professional integrity and uphold ethical standards, as these qualities form the bedrock of a reputable legal career. By embracing these values and committing to continuous growth, new lawyers can make meaningful contributions to the legal field and their communities.
You have handled intricate legal matters across areas such as corporate law, taxation, ADR, IPR, and criminal law. What does success look like to you now?
To me, success has evolved far beyond conventional measures like profit or growth. Success now means creating a lasting impact and making a difference in people’s lives and in my industry that continues to resonate, even when I’m not directly involved.
Today, I define success as building a business that’s sustainable, resilient, and purpose-driven. It’s about more than just reaching short-term goals; it’s about creating a legacy, something meaningful that reflects my values and contributes positively to society.
I’ve learned that if my work is not aligned with my personal values or if it detracts from my well-being, it doesn’t feel like real success. I aim to build a business that not only thrives but allows me and my team to thrive alongside it.
In essence, success is about creating value, making a positive impact, and finding joy in the journey. It’s an ongoing, evolving goal rather than a single milestone, and it motivates me to keep learning, adapting, and growing every day.
Based on your extensive experience, what advice would you offer to aspiring entrepreneurs?
Embrace learning and adaptability as your greatest assets. In business, nothing will go exactly as planned. Markets shift, trends evolve, and obstacles arise when you least expect them. So, rather than striving for perfection, focus on building resilience and agility.
One of the most important lessons I’ve learned is that failure is a stepping stone, not an endpoint. You’ll make mistakes, and you’ll face setbacks—probably more than once. But each mistake brings a new insight, and each setback is a chance to grow stronger and smarter. Don’t let fear of failure hold you back; lean into the challenges, and let them teach you.
Build a strong support network too. Surround yourself with people who challenge and inspire you—mentors, advisors, or even fellow entrepreneurs who understand the journey. No one builds success alone, and the perspectives of others can help you see things you might miss or encourage you when things feel tough.
Finally, remember to stay true to your values and your “why.” Having a clear purpose will ground you in moments of uncertainty and remind you why you started in the first place. Passion is a powerful motivator, but a meaningful purpose is what keeps you going over the long haul.
Working globally can prove to be challenging. Have you ever worked on a case that kept you in office long after the “office hours”? How did you handle the situation?
Indeed, working globally proves to be challenging. But it comes with its pros and cons. As Lord Robertson once quoted, Globalisation will make our societies more creative and prosperous, but also more vulnerable. Working globally opens doors to a larger set of stakeholders which at times can become overwhelming.
Yes, due to confidentiality requirements, there are times when we have to spend time beyond our office hours. The entire scenario becomes challenging and complex. However, finding a passion and zeal for the work helps me stay motivated and onboard. I realize that the moment I start spending more time with my work, I find creative and innovative ways to handle a particular situation. In turn, I begin to enjoy my work.
You have crafted a niche for yourself in your area of expertise, i.e. Corporate and International taxation and regulatory services. At what point in your education curve did you realize you want to devote your career to this particular field? Besides your current speciality in law, what other specialities pique your interest? Do you have experience in those areas?
I belong to a family of diversity. My grand-uncle is an economist and a tax professional. My father completed his LL.B. but was unable to pursue his career in law. My siblings, being chartered accountants/advocates, have been engaged in the field of tax for over a decade now. Being brought up in such an atmosphere always prompted me to take up ‘tax’ as my career. So to answer your question, it was during my preparations for final exams, I ensconced my thoughts to take up tax as a path ahead.
Since many facets of tax are dependent on civil/criminal laws, others related to corporate laws and the Constitution of India, reading the same, intrigues my thoughts to come up with better, innovative and lawful solutions for my clients. Besides the same, in recent times, I have developed some interest in the field of Environmental, Social, and corporate Governance (ESG). The 2021 United Nations Climate Change Conference – COP26 held in Glasgow attended by the Indian Prime Minister Shri Narendra Modi enticed my interests in this area wherein the stakeholders are re-aligning their business strategy with environmental concerns to achieve sustainable development. Also, tax technology is another area of my interest.
I was a part of the team which tested a newly-developed tax litigation tool in one of my previous organizations. In addition to the aforesaid, since every provision of law should sync with the intent of the Constitution of India, I have been a part of some assignments wherein I had multiple opportunities to explore the provisions of the Constitution of India related to the taxation statutes.
You’ve previously worked in one of India’s leading law firms. What do you think is the main difference in work culture between L&L Partners, New Delhi (Luthra & Luthra Law Offices) and PWC?
I believe most organizations turn out to be similar, only if a professional wants to work, learn, earn and grow. The same analogy applies to an Indian law firm and a global accounting firm. Indian law firms may not function under a global mandate, however, the trend of following ‘global best practices’ and developing a pool of stakeholders from different countries have made the law firms function in a manner that is not much different from a multinational enterprise. The work is similar, the clientele is similar, and again even the stakeholders and management function in a similar manner.
However, the only difference is that while working with a multinational professional services network of firms, a person gets more opportunities to interact with peers and connections within the firm (both in India as well globally). A person can leverage the worldwide network of a global accounting firm to find more lucrative opportunities. Although the Indian law firms establish relationships with international law firms, the aforesaid difference is also fading away. On the other hand, Indian law firms provide you with ample opportunities to interact and communicate with some of the country’s top practitioners.
Can you tell us briefly about the various global groups that you’ve assisted to set up their offices in India? What kind of work goes into setting up an office in a different country?
I have been a part of a team that assisted a global railway company set up its office in India. In addition, I had opportunities to assist-
British multinational telecommunications company
American multinational conglomerate company (world’s largest telecommunications company)
Canadian telecommunications and data networking equipment manufacturer
German automotive Manufacturing Corporation
Malaysian Oil and Gas Company
Private equity firms
International investment management firms
Massachusetts-based life insurance Company
And a few others.
To set up an office (especially in India), the group should first decide about the form and structure of the entity. Since the efficiency of the presence in a country and the applicable laws flow from the type of entity being set up. Thereafter, if it is a company, then corporate laws applicable for registration and set-up are required to be adhered to. Similarly, if applicable, the entity in India is required to comply with RBI and SEBI laws. In addition, tax registrations (PAN, TAN, GSTIN, IEC, etc.) may also be required. If the entity decides to onboard employees, then employment laws and registration requirements may also warrant attention.
You are a corporate tax lawyer, usually dealing with transactions, compliance and advisory, but you have hands-on experience in litigation and have dealt with some high-profile cases as well. Can you please share with our audience which part of your legal journey you enjoyed the most?
Being a CA as well as a lawyer, helped me experience the best of both worlds. While advisory and compliances have their own set of perks, litigation is an area wherein my mind becomes more creative. I believe I can enjoy and learn more while being engaged in a litigation project. The time spent on articulating thoughts and drafting a document to present one’s case in a simple, precise and crisp manner is satisfying. Representing a client before the court of law and achieving success is bliss.
Finance Minister Nirmala Sitharaman introduced The Taxation Laws (Amendment) Bill, 2021 in the Lok Sabha recently, which seeks to withdraw tax demands made on indirect transfer of Indian assets before May 28, 2012, what major changes (if any) will be seen because of this?
The Taxation Laws (Amendment) Act, 2021 (TLA) amended the Finance Act, 2012. Earlier, due to the retrospective amendments vide the Finance Act, 2012, tax implications arose on a few of the largest Indian companies. Thereafter, there was decade-long litigation between the companies and the Government of India. Numerous international courts/arbitration forums were explored and approached by the companies aggrieved by the provisions of the Finance Act 2012. Therefore, to avoid such protracted litigation and dispute, the Government of India decided to settle the issue by giving a limited window to such aggrieved companies for settling the disputes forever.
Such a move by the Government of India and the legislatures is a welcome move. The aforesaid would aid the companies to buy peace and seek the refund of taxes already deposited by them under protest. By introducing TLA, India is on its path to attracting foreign investments for the ‘Make in India’ campaign and in return fulfilling its objective of atma nirbhar Bharat, i.e. self-reliant India. The introduction of TLA has reposed the faith of big corporate houses in the Government of India. Multinational enterprises are now aware that the Indian Government and legislatures are well cognizant of the issues around the country and prompt laws are made to fulfil the objective of India as a welfare state.
How do you see the Indian tax laws in the future?
Laws are efficient only if they curb the menace. A complex and ambiguous set of provisions often defeat the legislative intent. India has tried to simplify the indirect tax regime by introducing the GST laws which have replaced numerous other statutes to form a single consolidated law for various indirect taxes in India. Similarly, I believe India may witness a change in its direct tax laws as well, wherein various deductions and exemptions can be done away with and a lower rate of taxation may be introduced to benefit the companies as well as individuals. Various ‘conditional’ deductions and exemptions provided in the direct tax laws may prove to be beneficial for professionals who are aware of the benefits provided by the law, but at the same time makes it difficult for the public in general to interpret the same. Due to the aforesaid, the legislature and the Government of India have already introduced a few provisions which provide for a low rate of tax while disallowing most of the deductions and exemptions. We may witness such similar changes in the future as well.
What suggestions would you like to offer to our young lawyers, law students and law graduates?
I always resonate with the quote, “There is no shortcut to success”. Hard work has no replacement, especially in our country and in the field of law. However, we must all realise that the era demands not just hard work but smart work as well. We do not live long enough to spend a substantial portion of our life in the office or at work. We all need a work-life balance. And, there comes the smart work. A professional who works hard and at the same time smartly saves time, achieves desired results, adds value to the clients and also invests time in personal life and well-being. Even luck favours those who work hard and smartly at the same time.
To sum up, I would quote the former president of the United States, Thomas Jefferson
“I am a great believer in luck, and I find the harder I work, the more I have of it.”
