Super Lawyer

Tag: international taxation

  • “No matter what you did or achieved in college, when you’re out, you’re at the very bottom of a vast and cavernous system that is extremely demanding. So, best to put your head down, loose the chip on your shoulder, and work.” – Gautam Swarup, Principal at Mittal Swarup & Srinivasan Law Chambers.

    “No matter what you did or achieved in college, when you’re out, you’re at the very bottom of a vast and cavernous system that is extremely demanding. So, best to put your head down, loose the chip on your shoulder, and work.” – Gautam Swarup, Principal at Mittal Swarup & Srinivasan Law Chambers.

    This interview has been published by Anshi Mudgal and The SuperLawyer Team

    Your educational background is impressive, spanning from NALSAR to the University of Oxford. Could you share how your journey into law began and how it has shaped your understanding of litigation today?  

    That’s a rather loaded question, and I’ll try and summarise the last 11 years as best as I can. 

    I must confess firstly that pursuing law was by no means my profession of choice initially. Back in 2007 I’d graduated from one military institution (the Rashtriya Indian Military College, Dehradun), and was headed to another (the National Defence Academy, Khadakvasla) as an Air Force cadet; I’d always wanted to be a pilot. However, a series of injuries due to active sports prevented me from going forth with that, and left me in the lurch looking for alternatives to pursue a career in. 

    Thankfully, the first CLAT was held soon after, and the exam itself seemed to be a breeze, so I landed up in NALSAR (which is when my journey in law began). The institution itself is quite phenomenal – at that time NALSAR was an extremely popular law school to be in, and boasted for fantastic faculty, great infrastructure and promised exposure to the very best experiences on offer to a law student in India. Notable faculty for instance were legends of the Bar and academia such as Prof. Vepa P. Sarathi, Prof. Errabi, Prof. Amita Dhanda, Prof. Kalpana Kannabiran, Prof. Sridhar Acharyulu etc. with Dr. Ranbir Singh at the helm – these are folks who really made an impression on a student in their formative years, and their tutelage had tremendous impact on us; so that would be one of the major inputs on my journey in law, being the role model faculty we were fortunate to have at university.

    As it turns out, despite not being academically gifted (so to speak), I enjoyed studying law and doing well at certain academic endeavours I pursued. I recall being quite good at research, drafting and some amount of mooting. I also was fairly diligent at studying beyond classroom teaching. These have all stood me in very good stead throughout my practice in law subsequently. I’ve realised now that each of the smaller extra-curricular academic pursuits do an immense amount in influencing ones outlook to practice later in life. Not only did I end up publishing a lot of my research, I also gained a certain amount of confidence at applying what I knew in theory.  

    One thing I was always clear about through my law school time was that I wanted to be a litigation lawyer; the fancy of transactional law or big law firm money did not allure me. I now know that I was under certain illusions as to the glamour of litigation life, but back then all that I (and some of my close friends) aspired to do was to grow up and argue big constitutional law matters before the constitutional courts. That moment is obviously still yet to come. We were also well aware that the life of a litigator was a long period of drudgery and low pay, an idea that did not bother me. In fact, regular encounters with senior lawyers in college and during internships only fortified our romanticism with litigation.  

    With that goal in mind, I had planned my time in and after law school quite meticulously. Given my inclination to taxation and fiscal laws, I had decided to keep taxation law as my mainstay and be a jack of other trades as far as commercial law was concerned. My trajectory in practice after college (which I discuss later) followed a carefully curated pattern. I’ve been a bit fortunate to have found the right mentors along the way, and also a bit unfortunate to have not gotten the breaks I wanted at the right time. For instance, I always wanted to join a proper chamber of a senior at the Bar, as opposed to litigation firms; then also, I think having worked at a hardcore filing office had significant learning to offer; but somehow these never really worked out, mostly because of timing. But the takeaway here is perhaps that there is no straightjacket formula to ending up and finding your feet in litigation.

    Matriculation at Oxford and my subsequent graduation were only the icing on the cake – while the courses I pursued there were the academic highlight of my time in law, I do not however think that my practice or its trajectory would have been much different had I not gone to Oxford. I’ll address this aspect a bit later.

    You hold an MSc in Taxation from Oxford, which complements your legal expertise. How has this interdisciplinary knowledge impacted your approach to complex tax litigation cases?  

    So to start with, in many ways it was my background in tax law that perhaps influenced how I approached these courses, more than the other way around. By the time I went to Oxford, I had already worked at Nishith Desai Associates, pursued a clerkship on the Tax and Original side of the High Court and later worked at DMD Advocates. In each of these places, I was exposed to the very best that international tax and litigation had to offer. Our training at Nishith Desai was really the building block, and the senior lawyers on the team – Shreya Rao, Rajesh Simhan and Mahesh Kumar etc. ensured that us junior folks were drilled with really solid, fundamental learning in tax law. Shreya has of course been a mentor to me ever since.  Then at DMD, right from the leadership and craft of Ms. Anu Dutt, the culture at the firm and down to the kind of matters we worked on, I believe in many ways we were doing the best matters in international tax at that time. Just as an illustration, in a span of 2 years, we did a batch of 148 appeals for GE before the ITAT, PE issued in Formula 1, the Entry Tax matter before 9 Judges of the Supreme Court, and the massive tax case against NDTV in the ITAT and High Court. These all, interestingly, were hotly discussed case studies in my classes at Oxford. So it was quite visceral to be studying at the foremost University in the world, dealing with many cases I’d already worked on!

    But your question is extremely pertinent in that, even despite having not preferred a career in transactional law and advisory work, I would perhaps not be half the lawyer I hoped to be, had I not done a lot of this work during my formative years. It is also something I advise a lot of youngsters about. A multi-disciplinary approach to law is of paramount importance (I cannot emphasise this enough). Not only does it make you a drastically better lawyer generally, your approach to legal strategy, the ability to advise clients on several different resources and options available, and also your understanding of the background to various disputes, all of these become much more comprehensive. 

    This is in many senses, also the benefit of working in a big law firm, as long as it is a cohesive set-up. The strength of having several practitioners under the same roof and being able to draw from their knowledge and expertise is a very strong foundation to work from. 

    But coming to Oxford a little bit, the takeaway from Oxford itself is so substantial I may not be able to articulate it well. The course I pursued, which was the M.Sc in Taxation, was started only recently by the Law Faculty, and spearheaded by Prof. Judith Freedman and Prof. Philip Baker. These, and the other faculty such as Prof. Richard Collier, Prof. Geln Loutzenheiser, etc., as any tax lawyer will tell you, are individuals who have been at the forefront of international tax law for decades now. My classmates in our small cohort of around 30 students were from every walk of life – there may have been not more than 5-6 lawyers. So our approach to each of our courses was just a fantastic mixed bag of experience and perspective. The learning curve was very steep, and the commercial underpinnings of a highly academic set of courses was my biggest takeaway from it.

    To answer your specific question, an interdisciplinary approach to law, and not just tax litigation, is something that has been my strongest craft, so to speak. Firstly, I learnt that having a commercial understanding of a dispute is always crucial; this involves understanding why transactions were structured in a particular way, what the financial and fiscal motivations may have been, as also specific commercial terms agreed. What being at Oxford helped me gain a fantastic understanding of, was the State’s perspective on the imposition and enforcement of fiscal levies themselves. There is additionally the perspective of the businessman, and the finance professional who are being subject to the fiscal framework. When all of this comes together in a single classroom, filled largely with non-lawyers, finance professionals, representatives of the Revenue, etc., your takeaway ends up being very holistic. This is applicable across disciplines, and hardly to just tax litigation. 

    During your time studying at the University of Oxford, what key differences did you observe between the education system there and your experience at your Indian law college? How did these differences influence your approach to legal education and practice?  

    Despite that Oxford is perhaps the best University in the world, I’d like to answer this in a way that doesn’t reflect very badly on my time in NALSAR. The key difference really would be the amount we were expected to prep for each class, and what we brought to the table. The class at Oxford was a lot more selective, and my peers were extremely bright professionals, who were all at the forefront of what was happening in tax and finance around the world. In some sense, in a class of 25-30 odd students, we were also representing our countries and its legal systems, and that added some degree of pressure; which is very different from the pressure of an 18-23 year old pursuing an undergraduate law program. But besides that, I think the learning curve was equally steep at both places, and while the faculty at Oxford was truly world class, the faculty at NALSAR at least at my time (and earlier) was quite something. 

    With significant experience in international tax and cross-border disputes, what new dimensions do you believe tax law practitioners must be aware of in the rapidly globalizing business world?

    Tax law is rapidly changing, and in fact I’d mark it out as an area of law that may be the most dynamic of legal disciplines. This is not a recent phenomena, but the past decade has perhaps been more vibrant than previously. As you may be aware, international tax law in India has had a very rewarding, but also a slightly tumultuous trajectory. What perhaps began with the recourse to the now infamous Mauritius route, was later subject to enormous judicial and legislative scrutiny over the years. But developments in international tax have been witnessing a rare coming together of developed and developing nations to jointly evolve a new order of international tax law. The most exciting developments in international tax is ofcourse the OECD’s efforts in the Base Erosion and Profit Shifting (BEPS) Framework.  The work on BEPS 2.0 in terms of Pillar 1 and Pillar 2 are quite significant as far as international tax is concerned. Pillar 1 applies largely to reallocate taxable income of large multinationals to market jurisdictions, i.e. where the consumers and users may be situated. This has consequences not just to the effective tax rate, but also in some sense to transfer pricing arrangements. The current rules on these are quite complex, and should be quite an exciting area to study and practice in. Pillar 2 on the other hand deals with the objective of setting down a Global Minimum Taxation of multinational enterprises, so as to abolish double non-taxation of enterprises (i.e. No taxation in the country of source or residence). 

    On the issue of cross-border disputes, there are some very exciting developments as well; my experience so far has mostly been in strategizing litigations in cross-border scenarios. This can be very interesting as it delves into multi-jurisdictional and multi-forum litigations, and really for deploying strategic litigations to achieve commercial/business objectives. India is a bit late to the party in the sphere of complex commercial litigations, and I feel the legal systems and judicial discourse in other jurisdictions appears to be far more evolved; but this jurisprudence is thankfully moving towards India as well, and courts/tribunals appear to be quick to catch on. 

    You have worked extensively in domestic and international arbitrations. What are some of the unique challenges and opportunities you see in arbitration, especially with regard to commercial and cross-border disputes?

    I am not sure if “opportunities” would be the right word for it, but in the realm of commercial disputes (as including court litigation and arbitration), we do sort of specialise in strategizing and conducting multi-pronged legal proceedings across forums and jurisdictions. This has happened perchance, in the sense that one doesn’t get to pick what matters come to us; but we’ve been fortunate enough to be doing a lot of cross-border multi-forum disputes. In the cross border context in particular, we’re seeing a lot of matters in the nature of shareholder disputes; but that itself is now a very broad category of cases. In particular, these could include disputes between co-founders, founders and institutional investors, acquirers and former promoters, lenders (of convertible debt) and the firms themselves, etc. There is a lot of very interesting work happening in all these spheres.

    One component of these tends to be arbitrable disputes, but in the context of tech or IP heavy firms, there are often court focused litigations on intellectual property matters. Then there may be certain recourse before the company courts/tribunals, regulatory proceedings, as well as criminal legal actions (in the genre of white collar crimes). How you deal with each of these, depending on which side of the aisle you’re on, is really quite a creative endeavor and can be very exciting. What is most important is to be steadfast about the interests of your clients, and to not get carried away with the idea of victory. There tend to be few, if not no winners, in such litigations. These may either end up being battles to mitigate damage, or even legal battles of attrition. The objectives will differ from case to case. The problem however, is that these sorts of litigations are very expensive, and therefore the client should have the wherewithal to finance these, and also the stakes should justify engaging in such expansive legal actions. 

    How does your approach differ when handling cross-border disputes versus domestic litigation?  

    Almost everything differs across these two contexts. The most important difference in approach is obviously on account of the procedural trappings that the disputes may be subject to (ie. Domestic procedural law versus institutional rules). There are drastically different considerations while strategizing court litigations (in India in particular) versus while dealing with offshore arbitrations or litigations. The factors weighing in on court litigations in India could perhaps demand its own chapter; these would tend to include considerations towards which court’s you can approach, choice of counsel, and really come down to how well you‘ve cracked the system. I use the word “cracked” in the sense of having learnt with time as to how best to approach and conduct a litigation efficiently to achieve your desired results – everything needn’t be contingent on the “merits” of your case. At the end of the day, everyone is at the mercy of the system, and depending on which end of the stick you’ve drawn, you’re either stuck playing defence or offence. Everyone knows for instance that a first movers’ advantage counts for a lot in Indian courts; this is effectively about how well you’ve managed the first legal action(s) so as to gain the initial favourable orders. Once you’ve got those, things are very difficult for the other side to get around. The system is really well suited in that sense to the initial aggressors. Things would perhaps be a bit different in arbitrations, and even there, vary between ad hoc and institutional settings.

    But purely in the context of cross-border mandates, choice of law becomes a big question, as that determines the extent and limitations of your own role in the disputes. While we are increasingly doing a lot of offshore disputes, this is only where the mandate involves Indian parties or Indian law (which is rare). Working with offshore/local lawyers is always a very enriching experience with a lot of learning. That is something I look forward to a lot. I would also point out that owing to the typical scale and stakes involved in such matters, it is very difficult and rare to act as sole counsel in such matters; Big teams are very important, and so are the resources available at your disposal to conduct these litigations offshore. But very often, despite typically being an arguing counsel before Indian courts, we act more as attorneys/solicitors in cross-border and offshore work. So there are a lot of such considerations that weigh differently in a domestic versus cross-border context.

    Having accumulated a wealth of experience across various legal domains, what do you believe are the key skills young legal professionals need to develop in order to succeed in litigation?

    I would barely count myself as successful at this very early stage in my career; however, I think academic grounding is very important. For those who haven’t put in the effort during their law school years, or perhaps even otherwise, putting in the effort to continue learning is quite important. Lawyers, including myself, have often gotten caught up in the “practice” of law, and don’t devote enough attention to focusing on the academic exercise that underpins our practice. So that is definitely a good skill to have.

    There are several skills that would be quite obvious, such as speed reading, being able to devote singular attention over hours to reading files, being able to prioritize work that needs attention etc. As and when you grow senior, the requirements of your role tend to evolve, so adapting to that change is also quite important. 

    I have recently started using some amount of AI for research and have seen what it can be capable of even in terms of drafting etc. That is definitely the future, and learning how to use AI is definitely a skill I would recommend developing. Most skills otherwise are picked up on the job.

    Since you were a faculty member at Jindal Global Law School, what differences do you see in students of the current generation compared to students from your time? Has technology led to a lack of reading and research skills, or has it made them better prepared for the legal profession?  

    Let me begin by pointing out that I’m not really of a different generation, compared to law students today, so to speak. But even so, as they say, the more things change, the more they tend to remain the same. So I haven’t seen too much of a difference in the current generation versus mine, in a broad sense at least. There’s always a certain component of bright, eager to learn students, and those that are either not terribly bright or not very eager to learn. I think the quality of legal education now is definitely way ahead of what it was when we were students. So the average qualitative benchmark of students graduating from law schools today is, I think, quite good. But then there are attitudinal differences my peers and I notice in students/graduates today, which are not very complimentary. I do not want to comment on it much, but I think the willingness to really “slog it out” (so to speak) is much lower in a lot of the graduates we’re seeing today. This would vary across law schools, cities, practice areas etc. and it wouldn’t be fair to paint them all with the same brush. 

    What’s the one piece of advice or insight that you wish you had known earlier in your career? How can today’s young legal professionals benefit from this knowledge?  

    I’m very bad at lecturing, but let’s just say that if you’re front-side focused on generally being a good lawyer, the right advice will somehow reach you at the time you need it the most, and are ready for it. I’ve received good advice at various points from several of my mentors. To do justice to this question however, I should perhaps narrate some. 

    On the slightly funny side, very early at the Bar, one of my mentors made it a point to tell me that I was essentially a “liability” to the team, and that practice was not the same as law school. No matter what you did or achieved in college, when you’re out, you’re at the very bottom of a vast and cavernous system that is extremely demanding. So best to just put your head down, loose the chip on your shoulder, and work.

    Sometime later, Justice Shakdher, in whose chamber I worked, while I was leaving, gave me the advice that as a litigation lawyer, I would never be able to choose my work, and that it would be the work that would choose me. That was an uncomfortable thing for me to digest, given that I was a meticulous planner of everything. But I now know that to be very true. He also gave the advice that we must treat our work as our god-given duty – this advice tied in with my existing belief system in many ways, so I was glad that my senior saw fit to pass this value on to me.

    With such a demanding career, how do you find time to unwind, and what hobbies or activities help you maintain balance in your personal and professional life?  

    I’m very actively into sports. While not the most gifted athlete, I enjoy playing a lot of squash, and exert at a very high level towards it. I used to also do a lot of long distance running, but am now nursing a few injuries. I must confess that once every few days, I indulge in a game of Age of Empires on the network.

    I also have a very fulfilling role as a dad to an almost 3 year old; so that keeps me occupied plenty. In my life before that, I used to read a tonne of both fiction and non-fiction books. I hope I will get back to those ways soon.

    Get in touch with Gautam Swarup-

  • “Leadership isn’t about rank; it’s about professionalism, setting an example, and teamwork. Whether in the field or the office, that’s what builds commitment and trust.” – Ronen Avner, Tax Partner at Herzog, Fox & Neeman

    “Leadership isn’t about rank; it’s about professionalism, setting an example, and teamwork. Whether in the field or the office, that’s what builds commitment and trust.” – Ronen Avner, Tax Partner at Herzog, Fox & Neeman

    This interview has been published by Namrata Singh and The SuperLawyer Team

    You have an impressive academic background in law and accounting, coupled with your experience in the Field Intelligence Corps. Can you share with us what inspired you to pursue a career in tax law, and how your journey has evolved from your early days as a legal intern to becoming a Partner at Herzog, Fox & Ne’eman?

    My path to tax law began at university. However, with Israel having the highest density of lawyers per capita in the world, I wanted to have something extra to stand out. My interest in finance led me to pursue an accounting degree alongside law. I enjoyed almost all of my legal courses, but tax law stood out and felt like the perfect combination of my interests. Additionally, in tax practice, both areas of expertise (law and accounting) come together, allowing me to maximize the use of my knowledge and capabilities.

    Becoming a partner at Herzog, Fox & Ne’eman, Israel’s leading law firm, was a goal I set from the start. After law school at the Hebrew University of Jerusalem, which is probably the best law faculty in Israel, I was allowed to intern at Herzog, and even though I left for a few years to complete my CPA qualification, I was determined to return. That persistence, combined with hard work and dedication after rejoining the firm, eventually promoted me as a partner in the tax department.

    Your experience as a commanding officer in the Field Intelligence Corps must have provided you with unique leadership skills. How has your military background influenced your approach to leading teams and managing complex tax cases? Could you please share your experience as a commanding officer?

    While there are key differences between leading military teams and legal teams, the core principle remains the same: leadership isn’t about rank; it’s about professionalism, setting an example, and teamwork. If your team looks up to you and knows you have their best interests at heart, they’re more likely to be motivated and committed to the work.

    My military experience also taught me that pushing a team too hard can backfire. There’s a fine line between creating a disciplined, professional team and overwhelming them. This balance is something I carry with me when managing legal teams today. Another key takeaway from military service is perspective. After leading teams under life-threatening conditions, I’ve developed a calmness in office life. Having experienced the intensity of field command, I received tools (such as the importance of preparations, practice, meeting timelines, etc.) that helped me stay more focused in the face of tough client meetings or deadlines. In my opinion, understanding this balance is crucial for every legal practitioner.

    Could you please describe some of the most challenging tax cases you’ve handled, particularly those involving international aspects like MAPs (Mutual Agreement Procedures) and APAs (Advance Pricing Agreements)?

    Dealing with multinational enterprises, aggressive tax authorities, and multi-million-dollar tax assessments can be complex, but that’s what makes these cases so interesting. Over the years, I have been involved in numerous tax audits, many of which eventually developed, per Herzog’s recommendation, into MAPs. One case involved an Israeli subsidiary of a major US tech company. The Israel Tax Authority (ITA) claimed that the Israeli company transferred all its functions, assets, and risks (FAR) to its non-Israeli parent company shortly after its acquisition. This argument is raised by the ITA against almost every Israeli company acquired by a multinational group. The ITA’s position, which we believed was baseless, resulted in a USD 40 million tax assessment. After the taxpayer’s administrative appeal was rejected by the ITA, we took the case to the Israeli District Court. At this stage, we also recommended the taxpayer initiate a MAP. After years of litigation and negotiations, the ITA eventually admitted to the US Competent Authorities that it could not support its arguments and dropped the assessment entirely, accepting the original tax returns.

    Another interesting international case I handled did not require a MAP, fortunately, but demonstrated some of the challenges that global activities of multinational enterprises (MNEs) create from a tax perspective. In this case, we had to convince the ITA of the appropriateness of a complex transfer pricing method, which resulted in most Israeli revenue and potential profits being attributed to other group entities. The case involved an Israeli subsidiary of a European-based multinational group. The group implemented a complex transfer pricing methodology called the Residual Profit Split Method (RPSM) for allocating profits among group entities based on their contributions to the business. After multiple meetings, the ITA accepted the methodology and its implementation and upheld the company’s tax filings. This was especially challenging, considering the fact that the ITA’s ability to audit the worldwide implementation of the transfer pricing methodology by the group was limited.

    How do you stay updated with the ever-evolving tax laws and regulations both in Israel and internationally? Are there specific resources or practices that you rely on to maintain your expertise?

    Staying up to date is crucial for every law practitioner, especially in the dynamic field of tax law. I follow newsletters from top law and accounting firms in Israel and abroad, keep an eye on updates from the ITA, review court cases weekly, and attend both local and international tax conferences. 

    At Herzog (and also PwC Israel, where I worked for two years), we encourage our teams to stay updated and hold periodic update meetings. We have regular team discussions to review new developments, which help everyone stay sharp. Personally, I make it a point to dedicate at least one hour a week to reading and catching up on new developments. I also try to learn as much as I can from my team and partners: if I overhear an interesting discussion between partners, I try to participate, even if it’s not billable (yes, billable hours aren’t everything!).

    Additionally, outside of formal meetings, I often discuss cases and ideas with colleagues. These discussions are invaluable for staying current in such a fast-changing environment.

    You’ve been involved in drafting responses to the Israel Tax Authority’s circulars and proposed legislation. What role do you think legal professionals should play in shaping tax policy, and how do you approach this task?

    Tax law is intricate, and changes in one area can have a ripple effect on others, impacting various aspects of taxpayers’ business activities. That’s why legal professionals must be involved in shaping tax policy. The Israel Tax Authority has significant expertise, but legal practitioners bring insights from daily interactions with clients and authorities. This practical experience is invaluable for refining policies and regulations.

    When working on policy, I believe it’s important to broaden our perspective beyond just clients’ interests. We need to think about what’s best for the taxpayers, the business community, and the overall relationship with tax authorities. Constructive feedback from legal professionals can lead to better, more balanced tax laws and policies. Working on legislation allows practitioners and regulators to collaborate, fostering relationships that may later be beneficial for more efficient tax audits.

    Throughout your career, you have mentored teams and led significant tax projects. What key lessons have you learned that you believe are crucial for young legal professionals entering the tax field today?

    My advice is simple: aim high and always strive to do your best. Surround yourself with the best people, challenge yourself, and continually seek improvement. The best way to grow is by pushing yourself, whether through challenging tasks or by working with top professionals, which often goes hand-in-hand with studying or working at highly-ranked universities or firms.

    Also, never underestimate the value of learning from those around you. You can learn from anyone—a boss, a colleague, even representatives of the tax authorities. Every task, no matter how small, is a learning opportunity. Pay attention to details, understand the bigger picture even if your task is limited, and don’t be afraid to ask questions when the time is right.

    Looking forward, what do you see as the biggest challenges and opportunities in the field of tax law, particularly in the context of digital economies and global trade?

    The ever-increasing global trade and the digitization of commerce present significant challenges and opportunities in tax. On one hand, businesses can now operate in markets and jurisdictions previously inaccessible. Additionally, tax authorities are offering incentives to encourage companies to relocate. On the other hand, new regulations like the OECD’s BEPS project, especially Pillar 1 and Pillar 2 rules, are adding layers of complexity to tax planning and compliance for multinational enterprises. These trends will require tax professionals to be more creative than ever, developing a deep understanding of clients’ business activities and becoming familiar with global tax regimes to provide the best advice.

    AI technologies could also significantly impact the tax field. While tax authorities are in the early stages of using machine learning and big data, it’s likely only a matter of time before these tools are more widely adopted in audits. This will create challenges for taxpayers but also open new opportunities for professionals prepared to navigate these changes.

    With your demanding career and significant responsibilities, how do you find time to unwind? What are some of your favorite ways to relax and recharge outside of work?

    Maintaining work-life balance is a challenge, but I’ve learned that it’s essential. Early in my career, I had a rule of not working at home, even if it meant long hours at the office, late nights, etc. At a certain point, I decided to change my approach. Now, I wake up earlier to exercise, tend to my garden, and spend time with my dog before starting the day. I also make it a point to have dinner with my family, recharging before diving back into work later in the evening. This balance has made a significant difference.

    Get in touch with Ronen Avner–

  • “The essence of economic legislations was fed into my mind, and I kept on working over the same. The challenges in high-profile cases demand patience, integrity, and the preservation of client confidence.” – Vinay Jalan, Principal Managing Partner at O.P Jalan & Associates Consultants LLP

    “The essence of economic legislations was fed into my mind, and I kept on working over the same. The challenges in high-profile cases demand patience, integrity, and the preservation of client confidence.” – Vinay Jalan, Principal Managing Partner at O.P Jalan & Associates Consultants LLP

    This interview has been published by Namrata Singh and The SuperLawyer Team

    Can you share how you started your career and what motivated you to specialize in economic legislation and taxation? 

    I belong to a family of lawyers but I had shifted to Delhi and had been working with  Corporate after completing my Company Secretaryship. The essence of economic legislations was interestingly fed into my mind and I kept on working over the same. My Father Late O. P. Jalan who was working as a Lawyer at Ranchi had a very decent practice in Taxation. In 1991 he suffered from a heart attack which led to open heart bypass surgery, after which he left his practice I took over the same and that motivated me to specialize in economic legislation and taxation. I started my practice with my appearances before the Income Tax Appellate Tribunal and took up complicated search matters. These cases created many points of fact and questions of law making the practice interesting for me. 

    You have defended many high-profile cases, including nationally known raid cases. Could you please describe one such case and the unique challenges you faced during its resolution?  

    There have been many interesting high-profile cases that I cannot disclose by name due to the importance of maintaining professional confidentiality. However, one significant case where I faced unique challenges involved the seizure of a shipment of jeera by the Income Tax Authorities in Gujarat. This seizure raised several critical questions:

    1. Should perishable goods be seized by the Income Tax Authorities?
    2. If such goods are seized and subsequently damaged, will the government bear the resulting losses?
    3. In cases where the goods are partially purchased on credit, would the government assume responsibility for payment to the creditors? Additionally, how would the severe loss of goodwill be compensated?

    The decision by the Gujarat High Court in this matter, which led to a clarification by the CBDT directing the Directorate of Income Tax Investigation not to seize stock-in-trade, was widely appreciated. The challenges during this period were enormous. Authorities wield significant power, and it requires great patience to maintain the essence of the subject at hand. A major challenge is preserving the client’s confidence, which can often be shaken by external factors and rivalries. Each situation demands a unique solution to address these issues. To navigate such complexities, maintaining the integrity and essence of the profession, along with the values of purposive construction, is essential.

    As the Principal Managing Partner at O. P. Jalan & Associates Consultants LLP, how have  you steered the firm to its current standing, and what strategies have you implemented  to ensure its success? 

    I trust God and the values that the legal profession has. When I started this practice I preferred giving the same value to my associates whom I always respected,  taught and trusted. In 33 years we have been conducting classes every week explaining the factual propositions combining them with the purposive interpretations. The value of team members has always been appreciated and rewarded and in return, my associates have been with me always. We have one of the lowest switch-over of our colleagues who join us and become our part. This is our major strategy of success. 

    You lead a diverse team of chartered accountants, company secretaries, lawyers, and cost accountants. What are the key challenges and rewards of managing such a multidisciplinary team? 

    Taxation, Direct & Indirect, Corporate, Economic Laws and Governance along with compliances require a diverse team and to have an in-house team with the interest of each person served, it becomes very simple for a coordinated approach to give results to the clients and command faith over the authorities. Leading a team with diverse interests becomes simple if the due given by each professional is appreciated and he is given the freedom to exploit himself for the best. This helps lead the diverse team. Challenges do come but they are resolved when the interest of each other is not compromised. It is not difficult to manage a multi-disciplinary team if a selfless approach is taken. 

    What advice would you give to young legal professionals who aspire to specialize in taxation and corporate law? Are there any specific skills or experiences you believe are  crucial for success? 

    The most important advice I give to young professionals is not to focus solely on mere compliance but to understand the reasons behind why such compliances are required. In the field of law, advertisement and marketing are prohibited. I would advise young professionals to uphold the ethics of the profession and grow with the right values. The specific skills or experiences I emphasize include having an up-to-date knowledge of the economy and finances at the local, state, and national levels, and maintaining the right balance.

    How do you balance your demanding professional life with your interests and  hobbies? Can you share any particular hobby or interest that helps you unwind and stay  motivated?  

    As one grows with the profession, the number of hours spent in the profession plus the sleep reduces the time for one’s interests or hobbies, but to balance the professional life one of the most important hobbies that I have is my regular morning and evening meditation which I never let skip. I look at the personal interests of my colleagues and in turn, my colleagues always take care of what I intend to do. Apart from this my interest lies in a bit of writing and a bit of teaching which I always do, that helps me unwind and stay motivated. 

    You have been involved in preparing various policy matters and representations before  government authorities. Can you discuss a significant policy change you influenced and  its impact on the legal and business community? 

    Many policy changes have been done through our efforts but in the current budget bringing back the Block Assessment in search matter has been a very significant policy change. The impact of this is a substantial reduction of litigation costs and harassment where a person is searched. This policy change also helps the constitution of ease of doing business in the business community. If you read my notes on LinkedIn, my contention would be held to be correct. 

    What do you envision for the future of legal services, especially in the realm of economic legislation and taxation? How do you think legal professionals can prepare for upcoming challenges and opportunities in this field? 

    The future of legal services in the realm of economic legislation and taxation is undergoing rapid change, as the economy is evolving very quickly, and interpretations of the law are also shifting with time. With the growth of the economy, legal professionals must work as a team, reducing individual interests. This can only be achieved if business opportunities are viewed as opportunities for the entire team. The team manager should consistently share knowledge and bring in new talent to stay updated and be part of this growth.

    You started your career after completing your CS and later pursued an LL.B in 2011.  What motivated you to pursue an additional law degree at that stage in your career, and  how has it enhanced your professional expertise and practice? 

    I began my career as a Company Secretary, a role I consider to be fundamentally responsible for overseeing the economic legislations of a company. As an Officer in Default, I took on the critical responsibility of advising the Board of Directors. By 2009, Company Secretaries began to refer to themselves as Compliance Officers, focusing primarily on ensuring statutory compliance. This shift, however, seemed to limit the broader significance of the profession.

    Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants (ICMAs) are all rooted in the law. Coming from a family of lawyers, I decided to pursue a law degree in 2011 to expand my professional scope and appear before the Hon’ble Supreme Court and High Courts. After completing my law degree, I obtained my Certificate of Practice (COP) as a lawyer and transitioned my firm into a multidisciplinary law firm.

    You have been actively involved in economic empowerment through various roles,  including as a founder trustee of DOX and Chapter Chairman of the Institute of Company  Secretaries of India. Please share some insights about these roles of yours and how they  have influenced your professional approach. 

    As mentioned earlier, my father was a lawyer, and my elder brother, Shri Jai Prakash Jalan, was a civil lawyer. My younger brother, Shri Abhimanyu Jalan, is a barrister and a partner at Clyde & Co LLP. My elder brother’s daughter and her husband are also lawyers, working as partners at Khetan & Company in Bombay. My son is an advocate as well, practicing in the Jharkhand High Court as my partner, and in partnership with Blacks & Whites, a law firm.

    We have always believed in the importance of sharing and giving back to society. When our name became established, I thought of fostering a sense of brotherhood among the alumni of my alma mater, St. Xavier’s School, Doranda, Ranchi. To that end, a trust called DOX, comprising around 800 members, was created. This was done to give back to the society that has given us recognition.

    Following this, I took on the Chairmanship of ICSI to promote the profession and inspire aspirants to not only become good professionals but to achieve excellence in their fields. My approach to this institution stems from being part of a joint family of four brothers, where we value each person’s professional acumen by acknowledging their individuality while maintaining a collective vision for the right growth. This philosophy has greatly helped me in keeping my professional agenda and approach intact.

    Get in touch with Vinay Jalan-

  • “Each step has been instrumental in defining my approach to legal challenges and contributing to the growth and success of the organizations I’ve been a part of”- Mehak Gupta, Senior Legal Counsel & Insurance Counsel at Infosys

    “Each step has been instrumental in defining my approach to legal challenges and contributing to the growth and success of the organizations I’ve been a part of”- Mehak Gupta, Senior Legal Counsel & Insurance Counsel at Infosys

    This Interview has been published by Pragya Chandni and The SuperLawyer Team

    Can you tell us about your journey into the field of law, from your early education to your current role as Senior Legal Counsel at Infosys Limited?

    My journey into the field of law has been both deliberate and transformative. Initially, I embarked on a path in Chartered Accountancy alongside pursuing Bachelor of Commerce (Honours) program at Delhi University. However, it was during this time that I realized my passion lay more in the realm of company and business law rather than accountancy.

    This revelation prompted me to take the entrance exam for law, and I was fortunate to secure a place at Campus Law Centre, Delhi University. This educational shift allowed me to delve deeper into my newfound interest, laying the foundation for my legal career.

    The academic rigor I experienced at law school made me realize that I enjoyed legal research and the discipline that comes with academic writing. I therefore decided to pursue a master’s degree in law and was fortunate enough to get accepted into one of the world’s best LL.M. programs at the University of Cambridge, United Kingdom. 

    At Cambridge, I had the opportunity to delve into a diverse range of subjects, from International Taxation to IP rights and Corporate Financing. This international exposure broadened my horizons and equipped me with a comprehensive understanding of global legal frameworks and practices.

    Upon completing my education, I joined Vaish Associates, where I honed my practical legal skills. Working on complex matters related to the Income Tax Act, 1961, I had the privilege to collaborate with renowned legal professionals such as Mr. Harish Salve, Mr. P. Chidambaram, and Mr. Kapil Sibal. These experiences not only enriched my legal expertise but also instilled in me the importance of diligence, teamwork, and taking ownership of tasks.

    Transitioning to Panasonic as the legal counsel for their Innovation Center was another significant milestone in my career. Here, I was responsible for providing end-to-end legal advisory for cutting-edge technology platforms. My role was multifaceted, encompassing everything from conducting compliance seminars to drafting policies on vendor procurement, social media, anti-bribery, and privacy law.

    Now, as a Senior Legal Counsel at Infosys, I continue to navigate the dynamic intersection of law and technology. My journey from studying Commerce to choosing law has been a continuous learning experience, shaping me into the lawyer I am today. Each step has been instrumental in defining my approach to legal challenges and contributing to the growth and success of the organizations I’ve been a part of.

    With such a diverse educational background, including law and commerce, what drew you specifically to pursue a career in law?

    During my studies in commerce at Delhi University and chartered accountancy at ICAI, I found myself increasingly intrigued by the intricate legal frameworks that govern business transactions, corporate structures, and regulatory compliance. This curiosity led me to explore law as a potential career path.

    Further, the dynamic nature of the legal profession, coupled with its potential to influence business strategies, drive innovation, and promote ethical practices, resonated with my aspirations and values. I was particularly attracted to the interdisciplinary nature of law, which allows me to integrate my background in commerce with legal expertise to provide holistic solutions to complex business and regulatory issues.

    With my diverse educational background in both law and commerce, it has undoubtedly shaped my perspective and enriched my skill set. While commerce provided me with a strong foundation in financial and business principles, it was my growing interest in the legal aspects of business operations and corporate governance that ultimately drew me towards a career in law.

    Your work experience spans across different sectors, from legal counsel at Panasonic to your current role at Infosys. How has this variety of experiences shaped your approach to legal practice?

    At Vaish Associates, I had the invaluable opportunity to gain field-level exposure as a lawyer, focusing on tax litigation and arbitration. This experience was instrumental in enhancing my understanding of the functioning of the court, the mindset and interpretation of judges, and the intricacies of commercial and tax laws /regulations. I learned to navigate complex legal issues, anticipate potential challenges, and develop effective strategies to advocate for clients and protect their interests.

    Transitioning to Panasonic’s in-house legal team and subsequently to Infosys, I applied the insights and skills gained from my litigation experience to navigate the complex regulatory landscapes and provide strategic legal counsel across different sectors. My ability to analyse complex legal issues, identify creative solutions, and communicate effectively with diverse stakeholders has been greatly enhanced by my deep understanding of litigation.

    Further, at Panasonic, I had the opportunity to work as a legal counsel with its Innovation Center. This provided me with a unique opportunity to immerse myself in the world of technology and innovation. As the lead counsel of the Panasonic Innovation Centre, I was responsible for providing end-to-end legal advisory for cutting-edge technology platforms, conducting compliance seminars, and drafting comprehensive policies. This experience taught me the importance of staying abreast of technological advancements, understanding industry-specific regulations, and effectively communicating complex legal concepts to non-legal stakeholders.

    Transitioning to Infosys, has further broadened my horizons and refined my approach to legal practice.

    As a lawyer with a mix of litigation and in-house experience, it equipped me with a multifaceted skill set, enabling me to become a more rounded lawyer and cultivate a proactive, solution oriented, and forward-thinking mindset.

    Could you share some insights into the challenges you’ve faced while navigating the legal landscape in both corporate and commercial settings?

    One of the primary challenges I’ve faced is staying abreast of the ever-evolving regulatory frameworks and industry-specific regulations across different sectors. The legal landscape is dynamic, with laws, regulations, and compliance requirements frequently changing in response to technological advancements, global trends, and socio-economic developments. Keeping up with these changes requires continuous learning, proactive research, and a deep understanding of the nuances and complexities of each sector.

    Another challenge I’ve encountered is balancing legal rigor with practical considerations and business objectives. In corporate settings, legal counsel often plays a strategic role in guiding decision-making, managing risks, and facilitating business transactions. It’s crucial to align legal advice with organizational goals, foster cross-functional collaboration, and develop tailored legal solutions that support innovation, growth, and compliance while mitigating risks and protecting the interests of the organization and its stakeholders.

    Your expertise includes areas like corporate finance, intellectual property, and international taxation. How do you stay updated in such dynamic fields, and how do you apply this knowledge in your day-to-day work?

    One of my key strategies for staying updated is to cultivate a diverse and extensive professional network, comprising colleagues, peers, and mentors across different sectors, industries, and jurisdictions. It’s essential to actively participate in industry conferences, seminars, and engage in professional associations, and collaborate with external advisors and experts to exchange insights and share best practices.

    Additionally, I leverage a variety of resources and platforms, including legal publications, journals, newsletters, and online databases, to access up-to-date information, case studies, and regulatory updates. I also engage in continuous self-directed learning, professional development, and skill enhancement through online courses, certifications, and training programs- the most recent courses completed by me are Anti-bribery and Corruption, M&A Regulation and Compliance, and Concept of Privacy by Design. 

    Applying this knowledge in my day-to-day work involves analytical skills, and practical experience to address complex legal issues and develop tailored legal advice for stakeholders, and cross-functional teams. I strongly believe that one of the essential elements of being an in-house counsel is to collaborate closely with colleagues and stakeholders to understand their needs, and objectives, and accordingly develop innovative, pragmatic, and ethical solutions that align with business goals. 

    Furthermore, I have always taken every opportunity I’ve had to share the information, knowledge, and experience that I have gained during my years navigating the multifaceted and complex work undertaken by me as the in-house legal counsel for two separate Fortune 500 companies, to other members of the legal community either through presenting my learnings in conferences or conducting trainings for various departments within my organization. I actively mentor and train the Infosys’ Legal Process Management (LPM) Team which comprises young lawyers and routinely help them understand the deeper nuances of technology, IPR and Data Privacy Law, along with advising and guiding them on honing their drafting and negotiation skills.

    In essence, staying updated in dynamic fields requires a proactive, multidimensional, and holistic approach to learning and professional development.

    As someone deeply involved in contract negotiation and management, what are some key strategies you’ve developed for ensuring successful outcomes in complex agreements?

    During my 10-plus years in the legal profession, navigating complex contract negotiation and management has been a critical aspect of my role. I’ve had the opportunity to participate in and lead several ‘first of their kind’ transactions in the IT Services sector. These transactions inter alia involved, advising on innovative structures to provide IT services, negotiating complex high-value software development and licensing agreements, as well as advising on and representing my organization in private and public tendering processes.

    One of the key strategies according to me is to conduct comprehensive due diligence, identifying potential risks, challenges, and identifying creative and innovative, solutions to complex legal, commercial, and regulatory issues, and develop flexible, and adaptive, contract structures, terms, and conditions that align with business goals, support innovation, mitigate risks, and provide clarity, certainty, and predictability for all parties involved.

    A crucial aspect of this approach is the importance of understanding the business and project well to be able to negotiate effectively. By gaining a thorough understanding of the business objectives, market dynamics, competitive landscape, regulatory environment, and the specific requirements, goals, and constraints of the project, I am able to align legal advice and contractual terms with business goals, support innovation, mitigate risks, and provide clarity, certainty, and predictability for all parties involved.

    Additionally, effective collaboration with various internal and external stakeholders to successfully close the time-sensitive transactions is an essential part of being a commercial contracts counsel.

    Your achievements include awards for legal excellence and contributions to data governance programs. In your opinion, how significant do you believe receiving awards and recognition is for legal professionals, and how have such accolades influenced your career trajectory and professional development? 

    While awards and recognition in the legal profession may not always translate directly into monetary gains, their importance, in my opinion, should not be understated. 

    These accolades serve as invaluable markers of expertise, dedication, and contributions to the legal field, bolstering credibility and enhancing reputation among peers, clients, and potential employers. 

    Such awards have been instrumental in shaping my career trajectory and professional development in ways that go beyond financial incentives. They have opened doors to new opportunities, such as networking events and speaking engagements, which have enriched my professional network and professional growth. 

    Moreover, awards and recognition act as motivational milestones, driving me to continually strive for excellence, innovation, and they instill a sense of pride, accomplishment, and responsibility, inspiring me to uphold the highest standards of professionalism and ethics in my legal practice.

    Lastly, considering your journey and accomplishments, what advice would you offer to fresh graduates aspiring to pursue a career in law?

    Reflecting on my journey in the legal profession, I have several pieces of advice for fresh graduates aspiring to pursue a career in law.

    Firstly, prioritize continuous learning and professional development. The legal landscape is constantly evolving, so staying updated by attending workshops, seminars, and training sessions is essential.

    Secondly, focus on building a strong professional network. Networking with peers, mentors, and industry professionals can open doors to new opportunities, provide valuable insights, and offer support and guidance as you navigate your career path. Remember, relationships built early in your career can serve as valuable resources throughout your professional journey.

    Thirdly, seek out diverse experiences and opportunities to gain hands-on experience across different areas of law. This will not only help you discover your passion and areas of interest but also make you a more well-rounded and versatile legal professional, capable of adapting to different challenges and opportunities.

    Additionally, maintain a strong work ethic, integrity, and commitment to excellence in all aspects of your work. Building a reputation for reliability, professionalism, and ethical practice is crucial for long-term success and credibility in the legal profession.

    Lastly, and perhaps most importantly, don’t be too hard on yourself. Achieving your goals and building a successful career takes time, persistence, and patience. Set realistic expectations, celebrate small victories along the way, and remember that setbacks and challenges are opportunities for growth and learning.

    Get in touch with Mehak Gupta-

  • To handle a complex contractual and commercial litigation, start by grasping the contractual relationship and the commercial transaction at the core of the dispute, along with the applicable legal principles and rules- Abhishek Ghai, Partner, Luthra and Luthra Law Offices

    To handle a complex contractual and commercial litigation, start by grasping the contractual relationship and the commercial transaction at the core of the dispute, along with the applicable legal principles and rules- Abhishek Ghai, Partner, Luthra and Luthra Law Offices

    This interview has been published by Priyanka Karwa and The SuperLawyer Team

    Can you share a bit about your background and what motivated you to pursue a career in law, especially in areas like Corporate Criminal Liability and White-Collar Crime?

    • I completed my five-year integrated law degree from Panjab University, Chandigarh in 2012. I belong to a family of non-lawyers, but my sister, who is also a lawyer, inspired me to join the legal profession and showed me its various aspects. I did not have a clear career goal when I was young, unlike many of my classmates and the current generation of students. The only career options I heard from my parents were engineering or commercial airline pilot. Thankfully, my sister guided me towards the law field and helped me make a wise decision.
    • I started my legal career as a civil lawyer, focusing on Intellectual Property Rights, at the district court level. That was the stage where I discovered my true passion and direction in the law field. Later, I got the chance to work with HMJ Sanjeev Narula, who was then the standing counsel for various government bodies and also had his private practice. He mentored me at the Delhi High Court and exposed me to various fields of law including White-collar and corporate criminal matters. I gained valuable experience working for agencies like the Serious Fraud Investigation Office, Central Bureau of Investigation, the Enforcement Directorate, Directorate of Revenue Intelligence, and others.
    • When he was elevated, I changed my path and joined Luthra and Luthra. The firm gave me a different perspective and I started representing corporations and individuals instead of government agencies. I think your goals evolve over time, especially after you find out what you are good at or enjoy in the profession. Nowadays, as it has been for the last few years, the motivation that drives me is the intrinsic nature and complexity of an issue or a dispute, which challenges you to come up with creative solutions.

    You’ve had a diverse legal career working in different domains such as international commercial arbitration, indirect taxation, and intellectual property rights. How did you develop expertise in these various areas?

    I always liked the idea that a lawyer is a jack of all trades and master of none. I discovered early in my career that I had a curiosity to explore more than one area of law. This notion was reinforced when I worked with Mr. Narula on various matters involving different fields of law. His office had a wide range of work, and I got the chance to experience multiple aspects of law. I enjoyed working on new things as it kept my interest alive and my thinking sharp. So, it’s the opportunities that I got and the skills that I developed for them along the way that led to my diverse portfolio. I would say I am the opposite of today’s profession that requires specialization.

    Could you describe some of the most challenging cases you’ve worked on, particularly in the context of corporate criminal liability and white-collar crime? What were the key takeaways from those experiences?

    • One of the most memorable cases that I recall is the series of petitions that challenged SFIO’s power to arrest for fraud under the Companies Act 2013 when it was notified. I was still working for the government then and SFIO had started taking action against individuals and corporations for committing fraud under the companies act after the notification of its arrest powers. It reminded me of the old days (company law board), when I used to assist Mr. Narula in the petitions filed by the government against Satyam computers. Those were the cases where SFIO had done thorough scientific investigation into the affairs of a company, but due to the lack of authority under the old companies act, the agency could only submit a report before the tribunal and seek civil remedies. This changed with the new companies act and especially in 2017, when the arrest powers were notified. SFIO then had broader powers, similar to those exercised by the Enforcement Directorate under the PMLA. With new powers came new challenges to those powers and we had to defend the SFIO’s powers before the Delhi High Court. Since the provision was new for the agency and for us, working with them to overcome the legal obstacles raised by the Petitioners gave us a lot of insight into how these agencies function.

    You have extensive experience representing the Central Government. Could you share some insights into working on high-value matters related to sensitive issues, such as policy, treaty investment, and enforcement matters?

    • I had the opportunity to represent the government in various policy decisions, including its foreign trade policy, international trade protective measures (countervailing duty, safeguard duty – Anti-dumping), investment treaty arbitration matter et.al. One of the most fascinating and enriching learning experiences was when the government introduced the goods and service tax regime in 2016. At that time, I was still navigating my way around the existing indirect tax regime under the Central Excise act and the Finance Act. With the overall shift from a structure that was in effect for decades, it brought a lot of new challenges, ranging from interpretation to implementation to enforcement and so on. That was one of the moments when I witnessed the government and the judiciary being pragmatic and flexible in their approach with the sole aim to assist the assesses.
    • Then there was the most unique proceeding that the government initiated when Vodafone decided to initiate a second investment treaty arbitration against India, which was based on similar facts. This was the situation where the host country filed a proceeding before its own courts to restrain a foreign investor from proceeding with an arbitration under a Bilateral Investment Protection Agreement, which according to the host was nothing but an abuse of process. This was essentially my first encounter with issues arising out of international vis a vis domestic law – the overlap, comity of courts and the contours of investment protection agreements. Although the government did get the relief it sought – under the proceedings, despite the case being decided against it, the Delhi High Court rendered a judgment covering a lot of issues for the very first time.
    • One of the most intriguing issues in the enforcement aspect would be the power of agencies like the ED, DRI under the PMLA & Customs Act to record the statement of a person that can be used as evidence against them in a court of law. This is a tremendous power that is somewhat similar to the powers exercised by the Police under the CrpC, but the absence of similar safeguards in their parent statutes made it a very interesting aspect to work on.

    Arbitration is one of your main areas of practice. What are some key considerations for businesses and individuals when choosing between domestic and international arbitration? How do you navigate the complexities of multi-jurisdictional shareholders’ disputes?

    • The reasons for choosing arbitration are constantly changing, but I have seen my domestic clients choose arbitration for a faster dispute resolution mechanism that promises them a quick resolution, especially when the courts are overloaded with their own backlog. However, these reasons are no longer valid as the post award proceedings before the courts cause significant delays that take years before there is any final determination on the disputes. On the international arbitration front, the demand is very simple: neutrality from a legal system that may favor one over the other.
    • The multi-jurisdictional disputes raise complex issues of jurisdiction, arbitrability of disputes, conflict of laws, enforceability across various legal systems that often become difficult to navigate. The sensible solution is to work with your domestic counterparts who can give you a better insight on the legal system prevailing in their jurisdiction, rather than trying to re-invent the wheel.

    You’ve represented clients on a wide range of issues, including cybercrime and social media. Can you elaborate on the legal challenges and strategies associated with these areas, especially with the ever-evolving landscape of technology and privacy?

    • Cybercrime is a technical and dynamic phenomenon that poses a serious challenge to the law enforcement agencies. They need to be sensitized and equipped to deal with the various forms and manifestations of cybercrime, such as deep fakes, cyber hate, cyber terrorism, and cyber radicalization, which are constantly evolving and outstripping the existing legal norms and standards. They also need to collaborate and coordinate with other national and international authorities to effectively investigate, prosecute, and deter cybercrime, which often transcends the conventional boundaries and categories of the Indian Penal Code.

    With your extensive experience in litigation, could you share some insights on how you approach complex contractual and commercial litigation, as well as constitutional matters?

    • To handle a complex contractual and commercial litigation, start by grasping the contractual relationship and the commercial transaction at the core of the dispute, along with the applicable legal principles and rules. Then pinpoint the main issues and disputes between the parties, and the potential remedies and reliefs that are available or sought. Based on the facts, evidence, and law, devise a clear and coherent strategy and argument to advance or defend the case. Most importantly, prepare and present persuasive and well-structured pleadings, submissions, and oral arguments, and counter the opposing party’s contentions and objections effectively. Moreover, if need be, explore and pursue alternative dispute resolution methods, such as negotiation, mediation, or arbitration, when appropriate and feasible, to achieve a satisfactory and cost-effective outcome. On the other hand, constitutional matters require identifying and raising the constitutional issues involved in the case, and analysing the relevant precedents and their applicability to the facts. The case also needs to be tested on the basic principles, such as jurisdiction, alternate remedy, delay, and latches, which may affect the admissibility and merit of the challenge. The level of difficulty and scrutiny of the challenge may vary depending on the facts of the case.

    In your role as a Partner at your firm, you must provide valuable advice to your clients. What are the essential qualities and strategies you employ to provide practical and effective legal advice?

    • As a Partner at my firm, I have the responsibility and privilege of providing valuable advice to my clients on various legal matters. Some basic tenets that I stick to while doing that is to first and foremost listen and understand their needs, expectations, and concerns with the aim to identify the key points and issues that require consideration. I use my knowledge and experience to evaluate the strengths and weaknesses of their case. All of this is done to provide them clear and concise advice (sometimes frank) with accurate and relevant information – which includes explaining the legal principles and rules, the possible outcomes and consequences, and the pros and cons of different options and strategies. 

    Finally, as someone with a wealth of experience in the legal field, what advice would you give to fresh law graduates who are just starting their careers in the legal profession?

    • The legal profession is a diverse and dynamic field that offers various challenges and opportunities. You may need to try different options and acquire new skills before you find your ideal practice area or job. Don’t be scared to experiment with new things, especially in the initial year, and adjust to changing situations. You may discover new passions and interests that you never expected. You may not always get the guidance or support that you need, but you can always look for resources and mentors that can help you. Don’t wait for opportunities to come to you but try to create them yourself. Don’t depend on others to solve your problems but find your own solutions. There may be times when you may have to handle complex and sensitive issues and deal with a lot of information and documents. Be cautious and meticulous, reliability and consistency will take you a long way. Never forget, that the legal profession is based on relationships and ethics and requires a high level of integrity and courtesy. You need to be respectful and civil in your communication and respect the rights and views of others, especially your seniors.

    Get in touch with Abhishek Ghai-

  • At the outset, it is easier said than done because once you don the hat of an Arbitrator, you have to ensure impartiality and neutrality on one hand while ensuring procedural efficiency and effective communication on the other hand- Dr. Shashwat Bajpai, Founder of DRSB Law Chambers

    At the outset, it is easier said than done because once you don the hat of an Arbitrator, you have to ensure impartiality and neutrality on one hand while ensuring procedural efficiency and effective communication on the other hand- Dr. Shashwat Bajpai, Founder of DRSB Law Chambers

    This interview has been published by  Priyanka Karwa and The SuperLawyer Team

    Can you share your journey from being a B.A.LL.B (Hons.) graduate to completing your Master’s degree at the University of Oxford, specializing in Corporate Business Taxation and Arbitration? What inspired you to pursue such specific fields of law?

    My initial inspiration towards litigation emanated from being a 3rd generation lawyer and seeing both my father and grandfather argue in courts. My journey thereafter was fuelled by my deep interest in litigation and commercial law, and during my undergraduate studies I became captivated by the complexities of business transactions and the legal aspects of taxation and dispute resolution. This fascination motivated me to further my education and seek a deeper understanding of these subjects.

    My dream University was of course Oxford for pursuing their coveted Master’s degree  immediately after my graduation, due to its renowned academic reputation and rich legal heritage. Specializing in Corporate Business Taxation and Arbitration seemed natural, given the increasing relevance of these fields in our globalized business landscape.

    In essence, my academic journey reflects my passion for these two very specific and mutually exclusive fields of law.

    Your academic achievements include a Ph.D. from the National Law University, Delhi, and being a Fellow with the Chartered Institute of Arbitrators, United Kingdom. How did these experiences shape your career in law, particularly in arbitration?

    A short tete-a-tete with the legal luminary Dr. Abhishek Manu Singhvi propelled me towards embarking on pursuing a Doctorate degree. Completing my Ph.D. in a very niche area of Transfer Pricing provided me with a deep and comprehensive understanding of the intricacies of international tax law and practice. It allowed me to delve into complex legal issues, conduct in-depth research, and contribute to the evolving body of knowledge in this field. This academic journey not only honed my research and analytical skills but assisted me in my dealing of litigation challenges before the Courts while arguing complex issues.

    Becoming a Fellow with the Chartered Institute of Arbitrators is a pivotal step in my Arbitration career. This globally recognized qualification not only enhanced my credibility as an arbitrator / practitioner but also exposed me to diverse Arbitration and Award Writing perspectives as well as international best practices in the field. It was a transformative experience that broadened my horizons and equipped me with the skills necessary to handle intricate International arbitrations and disputes.

    In essence, these academic achievements have been instrumental in shaping my career by providing me with the knowledge, skills, and global perspective needed to excel in these specialized and rapidly evolving fields. 

    As the Founder Partner of DRSB Law Chambers, you’ve had an impressive career. Could you tell us about some of the significant milestones or cases that have defined your journey in the legal profession?

    Founding and leading DRSB Law Chambers has indeed been a remarkable journey , and I’m proud of the milestones and cases that have defined the Chambers. It’s been more than a decade, so there have been many jewels and it’s a uniquely difficult task to pick out a select few but I’ll highlight two.

    One notable case involved representing a Construction corporation in a complex 1000 Crore construction arbitration dispute. This case tested our expertise in not just the legal but the technical aspects around the much talked about Ashram Metro Station. The nuances argued before a 3-SC judges’ panel (retd.) was a challenging but ultimately successful endeavor that showcased the Chambers’ dedication to achieving the best outcomes for our clients as well as meticulous application of the law to the complicated facts.

    Another milestone was successfully arguing a transfer pricing case before the Delhi HC on the issue of comparables wherein the uphill task was to distinguish our case with the then settled law pertaining to the ‘question of law’ surrounding the issue of comparables. The facts were not only legally intricate but also strategically significant for our client, an international MNC, given its implications for previous and next several years.

    You’re known for your expertise in Domestic & International Arbitration and EPC Construction Claims. What drew you to these particular practice areas, and what challenges have you faced in handling such complex disputes?

    My focus on Domestic & International Arbitration and EPC Construction Claims was driven by a combination of factors, as these practice areas have indeed presented both unique opportunities and encounters in my legal career.

    The attraction to Domestic & International Arbitration emerged from my early experiences with a few established senior advocates practicing in this area. I was captivated by the idea of resolving disputes outside the traditional courtroom setting, especially in the context of infrastructure disputes. EPC (Engineering, Procurement, and Construction) Construction Claims, became an area of specialization due to the intricate and multi-faceted nature of construction projects. These claims involve complex contractual relationships, technical specifications, and often span multiple jurisdictions. My interest in this area grew as I realized the critical role it played in large-scale infrastructure and development projects worldwide.

    While these practice areas have been rewarding, they do come with their fair share of challenges.

    In EPC Construction Claims, the complexity lies in dissecting intricate technical details and translating them into legal arguments. Ensuring that both legal and technical aspects align in a claim can be a delicate balance. Additionally, construction claims often involve substantial sums of money, which adds pressure to deliver successful outcomes for clients, especially when involving ongoing projects.

    Moreover, the evolving landscape of domestic & international arbitration laws and rules requires practitioners like myself to stay constantly updated and adapt to new norms and regulations. Keeping abreast of these changes while maintaining the highest standards of legal representation is a continuous challenge and opportunity for growth.

    In summary, my attraction to Domestic & International Arbitration and EPC Construction Claims stemmed from a fascination with efficient dispute resolution and the complexity of construction projects and though the process can be demanding but eventually, also immensely gratifying.

    With your involvement in various legal associations and committees, such as the Chartered Institute of Arbitrators (CIArb), Society for Construction Law (SCL) and the International Fiscal Association (IFA), how have these affiliations contributed to your professional growth and knowledge in the field of arbitration?

    My involvement in various legal associations and committees, including the Chartered Institute of Arbitrators (CIArb), Society for Construction Law (SCL), and the International Fiscal Association (IFA), has been instrumental in my professional growth and has significantly enriched my knowledge in my fields.

    First and foremost, these affiliations have provided me with invaluable opportunities to network and collaborate with leading experts and practitioners in their respective fields. Being part of CIArb, especially as the Core Committee Member of the YMG (Young Member Group), for instance, has allowed me to engage with a global community of arbitration professionals and mentor young(er) minds. These connections have not only broadened my perspective but have also facilitated the exchange of best practices and innovative ideas in the realm of arbitration. CIArb has the unique distinction of offering excellent mentorship led by Dr. Bhasin, Tejas Karia, Nusrat Hasan and Vyapak Desai, amongst others.

    Furthermore, my involvement in the Society for Construction Law under the tutelage of Mr. Ratan Singh has been profoundly interesting, being in a category of a distinct few organizations of entirely focusing on the niche area of construction arbitration both domestic & international. Additionally, participation in these associations has granted me access to a wealth of resources and continuing qualification opportunities. Whether it’s attending seminars, conferences, or accessing specialized publications, these platforms have enabled me to stay updated with the latest developments and emerging trends in arbitration and related areas.

    On the other end of the spectrum, two tax spearheads, Mr. Ajay Vohra & Mr. Mukesh Bhutani propelled me towards the IFA membership, where I am currently the Vice-Chairman [IFA India-NRC]. It has provided me with unique insights into the intersection of domestic & International taxation perspectives. This multidisciplinary exposure has been invaluable in understanding the complex legal landscape surrounding working and finance mechanisms of multinational companies, especially when it comes to addressing taxation issues.

    These affiliations have also allowed me to contribute actively to the legal community by sharing my knowledge and experiences. Whether it’s through speaking engagements, publications, networking opportunities or committee work, I’ve had the privilege of giving back to the profession and promoting excellence in the field. In summary, my involvement in legal associations and committees, such as CIArb, SCL, and IFA, has been a catalyst for my professional growth.

    You’ve presided as the Sole Arbitrator under the administration of DIAC and Delhi High Court appointments. Can you walk us through your experience in this role and some key takeaways from your time as an arbitrator?

    Serving as a Sole Arbitrator appointed by the Delhi High Court and under the administration of DIAC (Delhi International Arbitration Centre) has been a fulfilling and enlightening experience. It has allowed me to witness first-hand the dynamics of dispute resolution from a neutral perspective. At the outset, it is easier said than done because once you don the hat of an Arbitrator, you have to ensure impartiality and neutrality on one hand while ensuring procedural efficiency and effective communication on the other hand. 

    It is essential to approach each case with an open mind, without any preconceived notions or biases. The realization that donned over me while sitting as an Arbitrator in a construction dispute, is combing through the complex factual aspects disputes assessing evidence, and documentary proof, which is crucial for rendering just awards. Fact-Finding Skills is indispensable to the process, especially while drafting the Award. Crafting a clear, comprehensive, and well-reasoned award is the final and critical step in the arbitration process, even in cases where the parties are settling and the Arbitrator is called upon to provide a settlement Award like in my case. The award should reflect the arbitrator’s understanding of the case and the legal principles applied.

    In summary, my experience as a Sole Arbitrator has reinforced the importance of impartiality, procedural efficiency, effective communication, legal expertise, fact-finding skills, and adaptability. It has been a continuous journey of learning and growth, and I remain committed to upholding the highest standards of arbitration practice in all my future appointments as well.

    In addition to being an advocate in the Supreme Court of India and High Courts, you’re also a voracious writer & author. Could you share some insights into this aspect compared to traditional legal advocacy?

    Being both an advocate in the Courts and a writer/ author has been a rewarding dual journey that has allowed me to explore the legal profession from two distinct but complementary angles, where both the legal advocacy and writing complement each other. I have written several articles and even a Book, and this passion for writing and authorship allows me to engage with legal topics on a broader scale, and not just from the limited perspectives of an argument before the court. 

    Through articles, books, and legal commentary, I can explore complex legal issues in greater depth and detail. Writing provides a platform to share knowledge, insights, and analysis with a wider audience, including fellow legal professionals, scholars, and the public. It allows for a more contemplative and in-depth exploration of legal concepts and developments.

    In fact, I feel writing and legal advocacy are not mutually exclusive but rather complementary. Writing enhances my advocacy skills by deepening my understanding of legal principles, enabling me to stay updated with legal developments, and improving my ability to communicate complex ideas clearly. It also helps in building a reputation as a thought leader in specific areas of law, which can enhance credibility as an advocate.

    Both legal advocacy and writing offer personal fulfillment, but in different ways. Advocacy provides the satisfaction of directly representing clients and securing favorable outcomes for them. Writing, on the other hand, offers the joy of intellectual exploration and the opportunity to contribute to the legal body of knowledge.

    In summary, the roles of an advocate and a writer/author are complementary facets of my legal career and I implore all young professionals starting their careers to embark upon their own writing expeditions.

    Finally, as someone with a wealth of experience in commercial law and arbitration, what advice would you give to fresh law graduates who are just starting their legal careers, especially those who may be interested in pursuing a path similar to yours in arbitration and dispute resolution?

    To fresh law graduates embarking on their legal careers, especially those considering a path in arbitration and dispute resolution, I offer the following advice:

    1. Build a Strong Foundation – Begin by building a solid foundation in the fundamentals of law. Understand the core legal principles, procedures, and jurisprudence. This strong base will serve as the bedrock for your future endeavors.

    2. Embrace Continuous Learning – The legal field is ever-evolving. Stay committed to lifelong learning. Attend seminars, workshops, and courses to keep abreast of legal developments, especially in the area of arbitration.

    3. Seek Mentorship – Find mentors who can guide you in your legal journey. Experienced mentors can provide invaluable insights, advice, and opportunities for growth.

    4. Develop Advocacy Skills – Whether you are interested in arbitration or litigation, honing your advocacy skills is essential. Practice public speaking, persuasive writing, and argumentation. These skills will serve you well in any legal field.

    5. Pursue Alternative Dispute Resolution (ADR) Training – If you are interested in arbitration and dispute resolution, consider pursuing specialized training in ADR methods. This can include courses on arbitration, mediation, and negotiation.

    In the end be patient and persistent and don’t be discouraged by setbacks or challenges. Also, consider engaging in pro bono work or community service ,as it is not only a way to contribute to society but also an opportunity to gain valuable experience and make a positive impact. Remember that your legal career is a journey, and each step, whether big or small, contributes to your growth and expertise.

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