Tag: LKS

Raghavan Ramabadran, Partner, Service Tax & VAT matters, Lakshmikumaran & Sridharan, on being a Chartered Accountant and Lawyer
Mr. Raghavan Ramabadran is a Partner at Lakshmikumaran & Sridharan. He currently heads the Service Tax and VAT practice of the Chennai and Hyderabad branches of LKS. He pursued a C.A. degree while simultaneously pursuing a B.Com course from Vivekananda College. His interest in taxation led him to join LKS after qualifying as a C.A. He further pursued a law degree from Law Centre II of Faculty of Law, Delhi University (“LCII”) while working at LKS itself.

In this interview he talks about:
- The LL.B and C.A. combination
- Pursuing a law degree while working
- Work of a Partner of Lakshmikumaran & Sridharan
Where did you grow up and attend school? How did you decide to pursue C.A.? Please tell us a bit about yourself.

I did my schooling in Chennai. I belong to a family full of Sanskrit scholars. In fact, my grandfather is a President’s awardee for excellence in Sanskrit. As a kid I was taught Sanskrit and Vedas. I had in fact completed my Vedic education by the time I finished my XII standard. Though I was always good in Mathematics, Science was not a subject which interested me and hence I chose to pursue a career in accountancy and enrolled myself in the C.A. course while simultaneously pursuing my B. Com course from Vivekananda College. I was always interested in taxes and once I completed my C.A. course, I applied to L&S. After joining L&S I realised how important it is to learn law to fully understand and work in taxes. Mr. Lakshmikumaran and Mr. Sridharan were very kind to me and took me to the Delhi Office for better exposure which also enabled me to attend the evening law course in Delhi University.

After qualifying as a C.A., you joined Lakshmikumaran & Sridharan. How did you decide to join a law firm instead of practicing as a C.A.?

As I said, I was always interested in taxes and one of my friends (who is also a C.A.) had already joined L&S. So I knew it was a great firm doing excellent service in the field of taxes. Hence, the choice was easy. I had applied to the firm. I was interviewed by Mr. Lakshmikumaran. The interview happened over several rounds and I was also asked to present a paper on Transfer pricing and the GATT Valuation Code.

The firm already had the practice of hiring non-lawyers and therefore I was not an exception. Mr. Lakshmikumaran encouraged me to do law and explained to me how the scope of a C.A. is restricted as he cannot practise in High Courts.

I realised that though a C.A. can render excellent advice, it is ultimately a lawyer whom he has to engage to sustain his advice before a court of law.

What did your work profile at LKS consist of, before you were a lawyer?

I was doing a lot of drafting which includes opinions, replies, appeals, writs, SLPs, etc. I used to do research and brief seniors in matters. Study sessions are a part of L&S culture and I was a regular in attending those. I was initially absorbed in the Customs team of L&S. Later when L&S started its practice in VAT, I was moved to the VAT Team. I was working in the VAT team till I became a lawyer.

Tell us about your law school experience.

When I look back at my years at LC-II, they were perhaps some of the best years of my life where I came across many intelligent and dynamic batchmates. The professors were very engaging and the curriculum was rigorous and very demanding. Everyday offered a new perspective on one’s approach to appreciating the law. Whatever I say about LC-II and its quality of education and the faculty, will be very little as its reputation speaks for itself.

Perhaps, it would be interesting to mention here that the courses taught at law school helped me at the workplace too. At the time when the seminal BSNL case was being argued at the Supreme Court, in which L&S was substantially invested, I could appreciate and contribute to the table some of the finer aspects concerning the constitutionality of the provisions that were being debated upon.

Is there anything you would like to have done differently?

There is nothing that I would have liked to do differently. Looking back, I think what matters the most is how you allow the experience to enrich you and not overwhelm you. The sheer diversity of the people you meet and the insights you develop on life allow you to become a more practical individual, in a manner of speaking.

How did you manage to eke out time for a regular three-year LL.B from LC-II while working at LKS? Please share with us.

If you don’t have time in the day, steal it from night. Needless to say, switching back and forth from office to college was a demanding affair indeed. The tight schedule would otherwise be a strain on a normal individual. But maybe, it was the hunger for experience and knowledge that kept me going those years.

The daily schedule involved coming in to the office by 7:50 A.M. From 8 A.M.-10 A.M. I would attend sales tax study sessions chaired by Mr. Sridharan himself. This was a ritual I stuck to for one and a half years, and it paid off greatly. Regular work would follow this until evening when I would scamper off to college and again head back to office to take care of pending work. Many a times, in fact most often, I would sleepover at the office lobby. Suffice to say, this was occasionally tiring but never did I feel flushed or demotivated.

You have more than a decade of experience in handling litigation relating to Service Tax, VAT and other areas of indirect taxes before various forums. What were the differences in your experience as a CA and as a lawyer?

Completely different. As a lawyer, you can rely on yourself to sustain your interpretation. For a CA, there would be a two-step process to take a legal point across, one to the arguing counsel and the final one to the judge. Whereas for a lawyer, there is only one level to convince, the judge and not the arguing counsel.

As a C.A., our exposure to law was oriented to the extent of appreciating the application of the law. However, being a lawyer one can delve into the correctness, spirit of the law and formulate its ethics and justifiability. As a C.A., we could hardly acknowledge the fine line of difference between a rule and provision. While studying law, the questioning spirit came alive.

Currently, you head the Service Tax & VAT practice of the Chennai and Hyderabad branches of LKS. What are the best and worst parts of being a partner at one of the most successful tax law firms in the country?

The best part easily is the bench strength at the firm. A multitude of good clients, refined nature of the tasks, variety in the kind of deliverables, priority on ethics are some of the traits that would easily attract anyone to the firm. The knowledge chest that L&S has is in its people, be it in excise law or patent prosecution. Other than this, the resources in the form of a heavily standardized information technology system, books, journals, credible physical infrastructure offers one an experience worth its weight in gold.

The challenging part, and definitely not the worst part, is that the benchmark is very high. There are a lot of expectations to be met. Arguably though, this is something that is expected with the responsibility of being a partner at a leading law firm.

Pondering over mystical questions like “work life balance” takes a back seat as these are questions that I do not find myself philosophically qualified to answer. Other than this, there are always the clients who keep calling at unexpected hours, which is why I am always nervous whenever my phone battery runs out, lest I miss out on an important call. The work profile for a partner is expectedly very demanding as one has to always stay sharp and alert. But all of this being said, we relished it and continue to do so.

What is a workday like for you? Has work settled into a predictable pattern or are there new challenges every day?

For a litigating lawyer, I can say that being officers of the court, we are at the mercy and behest of the court. There is no method to this madness, Ha Ha!

On a serious note, it is always unpredictable. Appointments given to clients during the evening materialize, but where I commit to a meeting during the daytime thinking I may be able to fend some time for it, such is never the case, Add to this the usual rigours of urgent briefs, shuttling between various courts. They tend to take a toll on the body at times.

The highlight is that being in L&S, repeat matters don’t come. The scope and dimensions of the work is new and it is a treat to get one’s hands on them. Challenging matters are a staple affair and therefore it would be fair to say that there is a negligible chance of having a predictable pattern in terms of work coming in.

How important would you say are business development skills at such higher roles in a corporate law firm?

Very crucial. Clients always have alternatives.

What do you and other partners at LKS measure success by? What must interns and attorneys at LKS do in order to get noticed and/or promoted?

Show spark. Season that with clarity of thought. L&S encourages an open-door policy and there is complete freedom to speak and express one’s views. The only touchstone that someone’s worth is judged by is sheer merit and hard work. We don’t expect interns and fresher attorneys to be ready for the work profile that comes with working at L&S. Which is why we lay emphasis on training in our daily class-room lectures. We encourage interns and juniors to bring fresh and novel thinking to the table. With commitment and analytical skills to show for it, success can definitely be achieved.

What advice would you give to law students who wish to pursue C.A. or, alternatively, C.A. students who wish to pursue law?

While you focus on your areas of interest, make sure you pass all the subjects. Ha Ha!

What I meant to say is that if you intend to be a lawyer in the future, pursue those subjects in CA in which you plan to make a living in. C.A. background for becoming a lawyer is very useful. Accounting knowledge and commercial understanding of the transaction are traits that come in very handy in both transactional practice and tax litigation. My view is that such an academic profile is a potent combination, especially when it comes to leaving a mark in the realm of commercial laws.

Lastly, what would be your advice to law students and young lawyers reading this interview?

What you learn as a student stays in your mind forever. It is important as a student to try and understand the basics of every subject. With experience, we realize that no law is difficult if our basics are strong. Great lawyers are those whose basics are phenomenal and they never commit mistakes in basics. Rather they win complicated cases with basics.
February 19, 2015
Sneha Nainwal, on BCL from Oxford, work at LKS and moving to the UK
Sneha Nainwal graduated from Symbiosis Law School in 2010. Soon after graduation, she went on to pursue BCL at University of Oxford. She has a very rich experience of working in India and United Kingdom. She then worked at LakshmiKumaran and Sridharan for about two years.

Being a tax specialist she also has a keen interest in opportunities involving commercial litigation and arbitration.

In this interview, she talks about:
- Law school experience at Symbiosis and University of Oxford
- Work experiences at LKS, SGH Martineau LLP,
- Experience as a Contract Attorney at Bird & Bird, Hausfeld and Pinsent Masons
- Work culture in India and the UK
How would you like to introduce yourself? Please tell us about your pre-college experience.

I am a dreamer by faith and lawyer by profession.

My brother and I had a fairly modern upbringing that offered a unique blend of traditional values and liberal outlook. My father is a judge and my mother is a home-maker. We were always encouraged to find our own inspiration in life and so we did. While I followed my father’s footsteps and joined the legal field, my brother is now a user interface designer with Facebook in California.

As part of our family tradition, I was sent to a boarding school in Nainital at a very young age. The 7 years spent at St. Mary’s Convent, one of India’s finest residential public schools, have had the greatest influence on my life. With its focus on an all-round education, character building and the belief that one’s competition is only with oneself, the years spent at Ramnee gave me the courage and integrity to be myself. My stay at Symbiosis Law School, on the other hand, gave me the opportunity to interact with fellow aspiring legal professionals and an inspiration to succeed. I made some great memories, and even better friends!

I read for the BCL at the University in Oxford in 2010-2011. I then worked at Lakshmikumaran & Sridharan, Attorneys in New Delhi for about 2 years. Pursuant to my appointment at SGH Martineau LLP, an international law firm in London, I moved to the UK in 2014 and am currently qualifying as a Solicitor in England & Wales. I reside in London with my husband, who works in investment banking.

When and how did you decide to study law? How did you settle for Symbiosis Law School?

With most of my family being reputed members of the legal fraternity, law has always had an impact on my life. My father has served the Indian Judiciary for over 25 years. The sight of those red and black books with their slightly musty smell in his library, his typewriter and his black gown always held a strange charm for me. I was an inquisitive child, easily dissatisfied with popular reason and superficial explanations.

At school, this nascent curiosity developed into a lively quest for academic research and love for debates. Being naturally good with numbers, I enjoyed subjects like maths and accountancy and took up the commerce stream for my ISC Levels. I came to realise that my skills were best suited for a career which demanded potential for research, logical aptitude and commercial acumen.

The choice was between business school and law school. It was then that my father told me about the dual program in business and law (B.B.A.LL.B), being one of a kind at the time, offered at Symbiosis. It was an ideal opportunity to pursue my interest in business and law simultaneously. I took the entrance exam and there has been no turning back.

When people say “Law school”, they look no further than the National Law Universities. As a graduate of Symbiosis, have you faced any such bias? What would you say to the future graduates of Symbiosis regarding this?

It depends on who your audience is. The university league tables and rankings have created a very competitive educational environment and it’s hard to avoid its impact on one’s academic experience. An element of prestige is definitely associated with leading institutions, be it the Ivy League, Red Brick Universities or some of our very own NLUs but it isn’t a prophecy of professional success. The two things that truly matter are – what your university has to offer and what you make of that.

Symbiosis offered me a rich gamut of opportunities, both academic and personal, and I plunged headlong into making the most of it. It was an intellectual adventure that I thoroughly enjoyed (and that’s not something you’ll hear a law graduate say often!). Those five years so moulded me that there was little room for any bias or prejudice and my career trajectory bears testimony to this fact. In addition to securing top internships and winning national moot competitions, I was offered a place at two of the most competitive law programs, BCL and MLF, at the University of Oxford and have since worked at leading national and international law firms. Similarly, my peers went on to do their LL.M at Harvard, Cambridge, NYU et al and are now working with leading law firms. The point I am trying to drive home is that meritocracy should not be underrated by us.

To the future graduates of Symbiosis – pride and prejudice are volatile social forces and often over-rated. Your biggest competition is yourself and it is only when you don’t realize your true potential that you fail. These five years could define you – make sure you choose the definition wisely.

Many lawyers say that the first year after graduation is the most difficult year for young lawyers. What was your experience? What were the biggest challenges you faced?

It was a very different experience for me as I went on to do my LL.M after graduation. For me, that one year was truly inspiring. The biggest challenge was of course the BCL! It was like an intellectual roller coaster, marked with alternating phases of ingenuity and despair, but nevertheless, exhilarating. I was thrilled to interact with some of the finest minds from across the globe, in a setting that presented a confluence of cultural diversity, and was thus, a privilege in its own right. That year taught me a lot about self-discipline, time management and social networking – skills that have greatly helped me on the professional front. The year was also very enriching in terms of my social experience – I was the International Student Representative for my college, I performed at the Oxford Playhouse in a student production by ‘Chutney and Chips’ and I also shared the screen with Akshay Kumar in a scene from the Bollywood movie ‘Desi Boys’ (it was shot at Oxford)! On the personal front, too, it was an exciting year as I met my husband, Simon, in Oxford. He is the Feinstein Scholar from the Department of Economic History and we studied together at St. Catz.

What prompted you to opt for BCL from University of Oxford soon after graduation? How difficult would you say it was gaining admission? What advice would you like to give about the application process?

My reasons for pursuing the LL.M were purely intellectual, which is why I started working on my applications in the penultimate year of law school. As my focus was more on common law centric courses, I was keen on pursuing my LL.M in the UK. I only applied to Oxford and Cambridge, as they were my dream institutions, and was offered a place on two graduate law programs at Oxford – BCL and MLF. My keener interest in the subjects of Restitution and Jurisprudence, which the Oxford Law Faculty enjoys an unrivalled reputation for, led me to choose the BCL over MLF.

The competition for any world class university is naturally fierce. The selection panels are keen to identify well rounded individuals demonstrating a balanced set of academic and extra-curricular accomplishments. While strong academic credentials are vital, a sustained participation in other co-curricular activities significantly enhances the merit your application. Personally, I see my admission into Oxford as a culmination of all past achievements throughout my academic career. Over the years, I had actively participated in internship programs, moots, sports, debates, dramatics, and pro-bono activities and every single stint was a building block in shaping my application. Having said that, I must also stress the importance of a compelling SOP. Yes, SOPs are read and taken very seriously (while being offered a place on the MLF at Oxford, I was personally told that the admissions committee was specifically impressed with my SOP). It had taken me over a month to finalise that SOP, which was proofread by all my friends and edited with painstaking attention to detail by my elder brother (in whose literary skills I have immense faith!). My recommendation letters, two academic and one professional, came from professors and a senior judge who knew me well to give a detailed and personalised account of my skills, accomplishments and personality. I must add here that the faculty at Symbiosis, particularly our then Vice Principal – Dr C.J. Rawandale, was extremely helpful throughout the process. I also submitted a written piece of work. The entire application process is quite time consuming so it is advisable to start well in advance and follow a methodical approach.

Did you apply for any scholarships? How was the academic culture at Oxford?

I was shortlisted for the Rhodes Scholarship but did not win it. The BCL at Oxford is popularly known as the academic Everest and rightly so, for it is by far, one of the most gruelling law programs in the world. The rigour of the course may vary, to some extent, with the combination of subjects. For instance, subjects like Jurisprudence, Restitution, Conflicts, Corporate Insolvency and Evidence, amongst others, are considered to be more voluminous and exacting, but if they float your boat, then Oxford is the best place to study them. I studied restitution and loved it! What is unique about the academic environment at Oxford is that it celebrates independent thought and intellectual freedom – it makes you think! You start to look beyond the letter of the law to conceptualize ideas, challenge legal philosophy and interpret case laws in ways that you would otherwise think were not even possible. The traditional Oxford tutorials, which are not common to other graduate law programs, are an excellent opportunity to have one on one academic interaction with the faculty. Needless to say, the library resources and facilities are world class. Oxford is the city of modest geniuses and a great place to be inspired!

After finishing your BCL you started work at LakshmiKumaran and Sridharan. What prompted you to join LKS? Please tell us about your days at LKS.

I completed an internship program with LKS in the final year of law school and was offered a pre-placement offer, which I had to defer to take my place on the BCL. On my return from Oxford, I joined LKS as an Associate at their Delhi office. My reasons for joining LKS were twofold – its unrivalled reputation in tax and the work environment. In my opinion, tax is the most dynamic, multi-faceted and exciting field of law. Personally, it offers a unique opportunity to combine my core strengths in the fields of maths and accountancy with my aptitude for legal analysis in a commercial setting. I was keen on tax specialisation and LKS, with its proven expertise, was the best place to do it. LKS also has an impressive work environment, where it offers every advantage of a big firm, yet retains an originality and personal touch that is often lost in the rigid corporate culture of its other competitors. I found that very refreshing.

My stay at LKS was personally enriching and professionally gratifying. I started out in the Indirect Tax Litigation team where I mainly dealt with excise duty matters. There was ample opportunity to take true ownership over my work under the guidance of experienced seniors. I drafted replies to show cause notices, filed appeals before higher forums and argued matters before the commissioners and tax tribunals (CESTAT). I also advised clients on tax benefits and exemption issues. I was very fortunate to work directly with the partners on some very high profile matters, particularly the excise duty demand against Cadbury India. In my second year, I was promoted to the position of Senior Associate and was also appointed as the Officer on Special Duty reporting directly to the Senior Partner. The new position offered exposure to a wider range of matters including VAT, Service Tax, Sales Tax and Income Tax. LKS will always be a very significant chapter in my career history, where I met some inspiring lawyers and made great friends.

What led to your decision to leave LKS and move to the UK to join SGH Martineau LLP? How was the selection process? Please tell us about the conversion course and funding options.

My decision to move abroad was inspired by my desire to work in an international environment and my growing interest in the field of international taxation. My love for England, however, can be traced to the influential works of Jane Austen, and my husband, Simon Holmes.

I was looking for an international law firm that could offer early responsibility, good exposure and accelerated career development. SGH Martineau LLP was then in its post-merger phase and looking to recruit two trainees for its London office. It was a good time to join in and participate in the high-paced growth and strategic expansion of the Firm. There is something inherently rewarding about working at a firm that is in such an exciting phase of its growth. As there were only two positions available, the level of competition was very high. I made an online application and was invited to attend an assessment day, followed by a partner interview, in London. After being offered and signing the training contract, I then secured a partial exemption from SRA (Solicitors Regulation Authority) in respect of the GDL/LPC (the conversion course). I was required to submit elaborate documentation in support of my undergraduate studies but once again, the faculty at Symbiosis was extremely supportive. I am currently enrolled at University of Law where I am completing the remaining modules on the conversion course. As for the funding, most training contract offers include sponsorship for GDL and LPC.

The training providers, too, offer scholarships and bursaries of their own. I won the Law First Scholarship in 2014, which is a merit based funding for postgraduate students at University of Law. I also have a sponsorship from SGH Martineau.

You have recently worked with Bird & Bird LLP, Hausfeld and Co. and Pinsent Masons LLP as Contract Attorney – how was that experience? How this stint proved to be helpful here? What were the events that led to your induction? Were there any interviews or selection processes?

As I hold a partial exemption from the conversion course, I have been working as a Contract Attorney alongside my studies. I have completed projects at Bird & Bird LLP, Hausfeld & Co. and Pinsent Masons LLP. The work portfolio has been pretty diverse, ranging from cartel pricing cases to financial fraud investigations. It has been a good opportunity to work alongside foreign lawyers and experience the work culture at different law firms. These projects are lucrative, flexible and a great platform for professional networking. Applications can be made either directly or through placement agencies. The selection process varies with the firm in question and may include an assessment day or interview. All of my placements were finalised by my agents and did not involve any interview. I was selected on the basis of my CV and previous work experience.

Tell us a bit about work culture at law firms in the United Kingdom. How is it different from the Indian LLPs?

The work culture would vary depending on where you are working. However, there are some general points of difference. There is a clearer distinction and finer balance between professional and personal lives. Punctuality is taken more seriously and workdays usually start early and end early. Working on weekends, if at all, is a rare exception. The interaction with seniors is less formal. The relationship with colleagues is less personal. There is greater global diversity.

How difficult was it for you, as a lawyer who had theretofore been used to the Indian legal system, to adjust to the environment of a foreign work place?

It has been a very refreshing change for me. The conversion course has been an excellent opportunity to solidify my theoretical knowledge of English Laws, which has translated well to practice and made the transition rather smooth. The short term projects have provided a real insight into the work culture and practice areas at different law firms. As for my Indian experience, it offers a natural advantage in terms of domestic expertise while working on cross-jurisdictional matters that involve Indian laws. I am still getting used to the differences in procedural laws, legal jargon and even the general work culture but so far, it has been rather exciting than overwhelming.

Can you give us advice on applications and interviews, especially with foreign law firm?

“Give me six hours to chop down a tree, and I will spend the first four sharpening the axe” – Abraham Lincoln

The key to success is preparation. It is always a good idea to do a fair bit of research on the Firm that you are applying to – its background, operational structure, work ethos, practice areas and recent deals. This will make your application less generic and highlight your interest in the Firm. Know your resume inside out and be prepared to explain/defend it. The recruitment process typically involves preliminary stages such as online psychometric tests, assessment centre and written tasks. A lot of information, useful tips and sample exercises are available online so use that to your advantage. Research your interviewer well, where possible, and ask intelligent questions. Competency based interviews are extremely popular in the UK so identify the core competencies for the role that concerns you and practice answering behavioural questions. I cannot stress enough how important this is! And now for every recruiter’s favourite buzzword – ‘commercial awareness’! Most law firms will test you for this competency at one stage or another – make sure that you are prepared to deal with it.

Lastly, what would be your parting message for our readers?

Follow your heart, not the conventions.
February 1, 2015
Subhash Bhutoria, Senior Associate, Lall & Sethi on work experience in IPR matters
Subhash Bhutoria graduated from National Law University, Jodhpur in 2009. He started his legal career with Lall and Sethi as an Associate. Later he switced to IPR Litigation and Enforcement team of Lakshmi Kumaran & Sridharan Attorneys where he worked as a Senior Associate. After three and half years of work at LKS, he got an offer from Lall and Sethi to rejoin as a Senior Associate which he could not refuse. Currently, he works as a Senior Associate in the litigation team of Lall and Sethi.

We asked him to share his experiences and strategies he used over the years. In this interview, he talks about:
- Law school experience at NLUJ
- Work experience at LKS and Lall & Sethi
- How to prepare for an interview with an IPR Law firm
How would you introduce yourself? Could you please share a little bit of what motivated you to pursue law as a career?

I am a practicing lawyer, specializing in IPR laws related to litigation and advising. Law was not the first choice as I was preparing for medicals, but the gradual understanding of the subject and experience at NLU, motivated me to pursue this field.

How would you describe your time at National Law University, Jodhpur? Did you take part in extracurricular activities?

I owe immensely to NLU, Jodhpur for turning a novice into the lawyer I am today. The elaborate course was well designed and made the legal learning quite an experience. The overwhelming assignments, projects along with compulsory internships, skilled me with able research abilities, which I honestly believe, gave me an edge in the profession. To work under pressure, stick to basics and being involved in every good, bad or ugly task, were the key learning for me at NLU.

Extra and Co-Curricular activities were integral part of the NLU experience and indeed I was part of quite a few of them. I was also a part of the cultural committee and could get a better view of what goes behind in organizing and managing such activities at University level. Among other things, we also formed a music group called Alfaaz during law school.

In addition to adding ‘Hues’ to largely an academically oriented university and student mass, these activities are instrumental in interpersonal interactions and team building. Personally, these activities helped me boost my confidence and maintain calm in adversity, which is of immense help to me as a legal practitioner. In my view, these activities are vital for a comprehensive learning and hence be encouraged both by the universities and the students.

How was your first year after graduation? Do law schools in India prepare their students for their professional life? What would you suggest to a fresh law graduate?

Since campus placements did not do any wonders, I was interning with Lall and Sethi Advocates and was retained by the firm thereafter. It took a while to understand the KRAs as an associate, but having being well trained by NLU, I had no apprehension, whatsoever and hence I could learn more and earn well. Honestly, one cannot foresee the outcome and hence every task is an opportunity. It is always to be borne in mind that nothing goes unnoticeable, which is my advice to the fresh law grads.

Right after graduation, you started working with Lall and Sethi as an Associate. How did you appointment take place? How would you describe you working experience there?

Having no job in hand at the brink of the last semester, I was also running helter skelter and was offered a job at an LPO in Pune. In the meantime, my internship with L&S was confirmed and took the risk of letting go the offer at hand for the internship. I was extensively working with the IP enforcement team and it was yet another task and my contribution to the same, which came to the senior’s notice and I was offered an appointment.

I started with the trademark prosecution team and learned the basics and intricacies of filing and procedure. I later shifted to the litigation and enforcement team and had probably the best time on field, assisting and coordinating with my able colleagues. Having said so, I believe L&S offered me what could not have been expected from any top-tier firm at that instance.

How difficult were the first few months of Lall and Sethi given that it focuses mainly on a specific field of law?

With an honours in IPR laws, understanding the laws was not at all difficult and working with learned seniors at L&S, I could understand the practice and procedures well. In particular, the volume of work and clientele, considerably improved my drafting and response time.

You have specialized in IPR. What made you interested in the same?

My inclination was always towards sciences and could relate the same more with IPR laws. The fascination with IPR grew further while dealing with well known brands and works at L&S.

Thereafter you joined IPR Litigation and Enforcement team of Lakshmi Kumaran & Sridharan Attorneys as a Senior Associate. What had contributed towards this appointment? How did that go?

LKS was a quick decision to explore new possibilities and work. I got to work primarily on both criminal and civil copyright litigation, involving extensive traveling and appearance in various courts and tribunals across India. Undoubtedly, it was a wonderful time working with LKS.

Have you ever considered litigation or starting up on your own? Would you say the opportunity a firm provides for a young lawyer is worth the trade off in building a reputation?

I have not considered establishing my own practice as my work profile and association with L&S offers me the same satisfaction. I beg to differ with the trade off comment as a budding lawyer, one should always consider value addition than reputation. In my opinion, smaller firms provide with immense opportunities and in turn you get recognized in the organization and otherwise.

You rejoined Lall and Sethi as a Senior Associate. How did this opportunity come back to you?

Let’s just say, I was made an offer to rejoin L&S, which I could not refuse.

What is a normal workday like at Lall and Sethi? Being a Senior Associate, what are your responsibilities?

Litigation team does not have the comfort of workday and times. For me it starts at about 9ish in the morning and depending upon the work, varies from 11-13 hours each day. I, along with my able colleagues, are responsible for taking care of courts, counterfeit actions and related advisory works.

How did you build up your command in IPR? What are the primary essentials of an IPR lawyer? How do you say a fresh graduate can work on building these skills?

As I always suggest to interns and junior colleagues, reading is the key to excel in any law, let alone IPR. Since IPR laws are largely uniform across the world and Indian jurisprudence has not developed much as yet, the Indian Courts not only refer to, but also rely upon the international precedents. I would advise fresh grads to keep themselves informed and updated about such developments.

What is the procedure to apply for an internship and recruitment at Lall and Sethi? What are the qualities which they look for in one and his/her CV?

Students can apply for internship or recruitment through email at hr@indiaip.com. Job is subjective and largely depends upon the requirement at the firm. Although many associates are hired and offered job on the basis of their internships, including me, it is not the primary criteria for hiring at L&S. In addition to being adequately qualified, it is always an advantage if the candidate has prior experience in IPR laws and law firms. Being a paper-less office, good knowledge of computers and operating system is a must.

What would you suggest to someone who is preparing to work with an IPR law firm? What are the basic subjects (apart from IPR subjects) which one should read and have understanding of before sitting for an interview?

One must be well acquainted with consumer and contract laws, civil and criminal procedures. IPR practice substantially involves application of doctrines and tests laid down by both Indian and international Courts and hence the candidate must be aware of established precedents and doctrines.

Please give our readers a few tips in order to land a job in IPR firm.

IPR firms offer great opportunities and a rewarding career. Interestingly, IPR practice is not limited to consideration of case specific facts and interpretation of the law, but also entails extensive search and research for historical facts and information, scientific discoveries, international and trans-border data and precedents etc. Therefore, the candidates must have an across the board outlook.

What would be your parting message to our readers?

Law is a highly rewarding field and all it requires is good understanding of the subject and respect for the due process, that is what a super lawyer is.
January 31, 2015
Nikhil Singal, Principal Associate at LKS, on all about a career in Tax Law and an MCL from Cambridge
Nikhil K. Singal graduated from ILS, Pune in 2010. Soon after Graduation he started working at LakshmiKumaran and Sridharan as an Associate and then went on to pursue Masters in Corporate Law from the University of Cambridge, U.K. He is also a Company Secretary holding a Licentiate membership of the Institute of Company Secretaries of India. After returning back to India, he joined LKS as a Senior Associate and was promoted to Principal Associate in May, 2014.

In this interview he talks about:
- Law School experience at University of Cambridge
- Interest and expertise in taxation law
- Growing from an Associate to Principal Associate at LKS
How would you like to introduce yourself to our readers who are mainly law students and lawyers?

Hi! I’m Nikhil Singal and I’m currently associated with the Delhi office of Lakshmikumaran&Sridharan (LKS) as a Principal Associate. I graduated from ILS Law College in 2010 and joined LKS right after college. It has been a good journey so far, and I hope it remains the same in the future!

Over the years, I’ve had the opportunity to work in different teams, handle some very exciting assignments, represent some of the biggest clients, as well as feel good about my personal growth and development. Currently, I’m handling work related to corporate advisory and commercial litigation, along with handling some important tax matters. For a brief period from 2012-2013, I went to pursue my Masters in Corporate Law (MCL) from the University of Cambridge, after which I came back and joined LKS again.

As a lawyer, my approach has always been to expand my horizon and learn new things. I don’t like to restrict myself to one area of law or one domain. Of course, I understand that it is physically impossible to do everything, or to master everything, and I’m not aiming for that. Instead, I aim to diversify as much as possible and only after a few more years of practice, I will start specializing in a particular field. For me, change is necessary. It gives me a challenge to keep going and to keep exploring. Fortunately, LKS has been very supportive in this approach. As I mentioned, over the years, I’ve worked in different laterals of the firm and in different areas of law. So whether it be work relating to service tax, income tax, contract drafting, transactional work or dispute resolution in any forum in this country, I can very happily do it!

When and how did you decide to study law? Which universities did you consider for your legal studies? How did you settle for ILS, Pune?

I actually didn’t decide to study law. As a kid, I was always interested in doing something related to science. I spent three years in Tanzania where my father was posted as a diplomat. I studied in an international school there and loved their teaching approach. I loved all the science subjects. When I came back to India, I found it difficult to cram non-application based science subjects from voluminous books. That is not what I wanted. So I pursued commerce and thought I’ll end up doing Economics from a good college in Delhi. When I finished schooling in 2005, I had an option of going to Hansraj or Venkateshwara College in Delhi. At that time, my father also insisted that I fill up the forms for ILS and Symbiosis, Pune. So I did!

Ultimately, I had all four options in my pocket and had to make a choice. After much counselling at home, I decided to go ahead with ILS. My parents persuaded me that law is a great field, and with my analytical approach, I would be happier being a lawyer. So honestly, the credit goes to my parents! Nevertheless, I haven’t regretted the choices I’ve made. ILS is a great college, has a great legacy, and personally I believe it was the right choice for me. I enjoy being a lawyer, and I owe a lot to ILS for who I am today.

Do you think being from a non-NLU has ever proved to be a hindrance for you? Many non-NLU students complain that they feel being discriminated against during career opportunities. What has been your experience?

Not really. I think what matters the most is what and whom you let influence you, no matter which college it is. ILS has the best of reputation, the best of faculty, and a very good mix of academic and non-academic focus. I admit that everything is not positive, but that is the same in every college or university. In ILS, I met some of the brightest individuals, some of the most dynamic, some radical, some conservative. All of them are doing very well right now, and not all of them have chosen to remain a lawyer. Personally, I believe if you can prove your worth, you eliminate, or substantially reduce your chances of discrimination. This is how my experience has been. I’ve met many Partners from firms in India as well as from London and New York, and all of them know and appreciate ILS as an institution.

After graduating from ILS, you joined LakshmiKumaran and Sridharan as an Associate. How did the appointment take place? What comprised your work at LKS?

I did two internships at LKS. The first internship was in the international trade division and the next one was in the service tax division where I focussed on GST. Both my internships were very fruitful. They liked my work and by the end of the second internship, I was offered a pre-placement offer. The placements in college had yet not started, so I was one of the first ones in my batch to get a job! I took the offer knowing very well that the work will be mostly tax oriented, of which I had very little knowledge (though it was interesting indeed).

Initially, I was assigned to the tax litigation team and focussed on Service Tax and VAT matters. I did this for about a year. It was a good learning experience as the service tax law is still nascent and evolving. I dealt with some very challenging cases, and as any lawyer, there was a lot of grinding! But there was a lot of focus on knowledge enhancement and understanding the working of the law, rather than just doing something mechanically.

In my second year of work, an option was given to the Associates to opt for shifting in other practices of the firm. I was the only one who opted for a change and I opted for Direct Tax where I spent another year. This was a great opportunity and a great learning experience. I was also doing some service tax work alongside. By doing this, I got the opportunity to understand Indian tax scenario holistically and in totality. This also helped me to understand why and how many commercial decisions are made in businesses around the world. On many matters, I worked directly with Mr. V. Lakshmikumaran and other Senior Partners and all of this ultimately paved my way to get to Cambridge to do my Masters!

Thereafter you went on to pursue Masters in Corporate law from University of Cambridge. Was it a professional requirement to grow expertise in your career? How would you describe your experience as?

As I mentioned, my tax experience helped me to understand the working of businesses and the reasoning behind various commercial decisions being taken. I was very interested in understanding the rationale behind these business decisions as well as understanding the legal factors which affect the functioning of these businesses. I thought the best way to do this is to study further, and apply that knowledge in my working. I discussed this with Mr. Lakshmikumaran and though this was not a professional requirement, he encouraged me to apply and study further. I thought the time was right and with some professional experience, I went ahead to apply in select Universities in UK and US.

Cambridge offered me the perfect course and the perfect platform for what I wanted. Ever since I was in ILS, I had it in my mind that I wanted to study in Cambridge for at least a year, and this became a reality! My year at Cambridge was one of the best years I’ve had. Every day was a learning experience, and I met some of the most intelligent and fun loving people from around the world. I don’t think I need to say anything about the quality of education and the faculty etc, as the reputation of Cambridge speaks for itself.

The course was rigorous, VERY rigorous! The good thing about the course was its practicality. Many of the modules were taught by Barristers and Partners of law firms in London. We worked on live deals and cases. Not only was there a lot of personal development from Cambridge, but this course also greatly helped my transition to being a commercial lawyer, along with having a strong tax background.

Thereafter you joined LKS as a Senior Associate and currently work as a Principal Associate there. What does it take to be appointed as a Senior Associate at LKS at that stage? How did your promotion happen?

I had actually never given my resignation in LKS before going to Cambridge. My one year at Cambridge was considered as part of my job profile and was counted towards my work experience. LKS was very considerate in doing this. I met Mr. Lakshmikumaran and the HR upon my return and started working in the corporate advisory and commercial litigation division of the firm. Along with this, as I also do now, I also handled some important tax matters. This profile complemented my experience as a tax lawyer, as well as my academic qualification as a corporate lawyer.

Therefore, to answer your question more specifically, my promotions were based on my past experience, my academic qualifications, as well as of course the fact that my work was appreciated by my Partner in charge as well as the senior management. The same criterion applies to all Associates in LKS. At times the promotions are “fast-tracked” depending on the performance of the individual, but that is ultimately the decision of the management. In all this, what is most required and appreciated is the hard work coupled with a positive outlook to learn!

How do you say one can gain expertise in tax law? What does it take to be a good tax lawyer? Is the work significantly different from other transactional lawyers?

Tax laws are vast and the jurisprudence relating to these laws is very extensive. Within the ambit of tax laws, you can specialize in Direct or Indirect Tax. Even within these categories, you can specialize in corporate taxation, international taxation, service tax, VAT so on and so forth. What is more interesting is that even within these specializations, you can super-specialize in one area. All these specializations and super-specializations are rewarding. In tax laws, it is generally understood and accepted that expertise can be gained by specialization in a particular area over a period of time. This is because each area has its own extensive background and jurisprudence. I’ve also seen and experienced that once you are able to deal with one area of tax laws confidently, dealing with other tax laws and areas becomes much easier. And once you are comfortable in dealing with different tax laws, dealing with non-tax laws becomes much easier. This has been my experience.

Of course the nature of work done by a transactional lawyer and a tax lawyer is different, but that difference comes mainly at the level of the law and the procedure involved. I know many transactional lawyers who super-specialize in one area within a broad area, whether it be one leg of financing, or a specific type of private equity transaction. The same rules apply in both these contexts.

How much of your work does involve litigation, if at all?

Around 60 percent of my work is litigation, a lot of which is commercial litigation and as I mentioned, I am still handling certain important high value tax matters. The good thing here is that I get to do all kinds of litigation, in all forums, and at all levels. The other 40 percent is corporate advisory work.

Tell us a bit about work culture at LKS and the life of a Principal Associate. What is your current work profile like? Please tell us about the responsibilities you are entrusted with.

LKS has a good work culture, people are friendly and there is a lot of encouragement to junior Associates by seniors. One thing I appreciate the most in LKS is the ease of access and the open-door policy. Anyone can approach any person of the senior management, including Mr. Lakshmikumaran and Mr. Sridharan. Resources are ample, and people are always willing to help out. This is a big plus point of the firm.

As I also mentioned above, I am currently dealing with corporate advisory and commercial litigation, along with handling some important tax matters. Many of these matters are dealt directly with Mr. Lakshmikumaran, and many a times with the guidance of Mr. Sridharan. Since LKS is now a full service law firm, the work varies a lot. I’ve handled matters ranging from tax to environment to electricity to competition. The clients I deal with are diverse, ranging from the world’s biggest social networking site to the biggest spiritual society, and LKS allows you to be the point of contact and deal with them directly relating to the matter. There is of course a lot of responsibility on the shoulder of a Principal Associate. Along with mentoring the juniors and ensuring the quality of work, you become responsible for any negative consequences also (though this is all a part of the profession!). There are times when tough decisions are required to be made, and even though LKS allows this freedom to a Principal Associate, the decisions may not always be correct. All of this is nevertheless looked at in positive light by the firm, and is part and parcel of growth process in the firm.

You must have guided several interns. How would you say that an intern can generate a positive feedback in the limited time they have?

The most important thing is dedication. You are right about the fact that there is very limited time which the interns have, but many-a-times the interns spend this time doing non-productive work. I’ve mentored interns who were not at all interested in working, no matter how simple the task or proposition was. On the other hand, there have been some interns who have gone a step further and taken the responsibility of the work. Ultimately, if the intern is able to demonstrate that he/she is a team player, willing to accept an assignment, and complete the assignment with diligence and good legal research, the fact that the intern has limited time does not matter.

What has been your strategy to deal with errors and mistakes? How would you suggest a young associate to deal with them?

One should always accept and own up to errors and mistakes. Making mistakes is part of the professional learning and without making mistakes you cannot grow in this profession. Nobody is born a good lawyer. But one must always learn from their mistakes, try and reduce the consequences (damage control is necessary!), and try and ensure that the same mistake does not happen again. Sometimes, mistakes in this profession can cost you and the client a lot, and therefore, one has to be extremely careful. This is one of the stress factors of the profession. Nevertheless, all this should be taken in a positive light and part of the growth process.

People often complain about the highly skewed work-life balance at the top law firms. What is your workday like? How do you maintain your work-life balance?

Regular work days are always varied, from answering to various clients at the same time to running between different Courts. Work is the only constant, and workhas considerably increased as I’ve progressed in the profession. I’ve definitely learnt to deal with it in a quicker and more efficient manner, and this has helped me to take time out for myself and my family. LKS as a firm also has a good culture of promoting a work life balance and spending time with your family. Of course there are many days when I don’t get to know when the sun rises and when it sets, but this is more than normal in a profession which demands precision and quick turnaround. I have to do some form of physical exercise at least once a day, without which my day is not complete. This keeps me more active at work also. I am also very spiritual and like to read books in this area. Apart from this, I love travelling and watching movies. I spend whatever time I get with my family and try and catch up with friends as often as possible, whom I prefer to be non-lawyers (makes conversations more interesting!).

I’ve heard quite a few bad stories about different law firms in India, but I honestly think that even there a decent work-life balance can be maintained. Some firms look down at their Associates if they leave on time. This is quite discouraging! Work, if done efficiently and with focus, can be completed in half the time which one normally takes (the Germans are expert at this!). I think this can easily be emulated and unnecessary time wasted in office should be spent on personal development and on something more social and productive!

What would be your message to our young readers who want to pursue a career in tax laws?

Pursuing a career in tax laws may sometimes seems intimidating and sometimes boring. This is the impression which I have got from a lot of undergrads. This is actually not the case. On the contrary, it is a very interesting area of law and can be very rewarding once you cross the initial hurdle of understanding how the law works.

There is a lot of procedure involved and the substantive questions of law are inextricably linked to the procedural part of tax laws. One should always consider this as a positive challenge. Also, as I mentioned above, once you become comfortable with practicing in tax laws, understanding the working of other laws becomes easier. Many of the best counsels in India started off their practice in tax laws and many of them still invariably take up important tax matters.

Once you start off with your practice as a tax lawyer, there is always a scope for expansion. Even transactional lawyers cannot proceed without understanding the tax position from tax lawyers, and I’ve seen many deals being changed on this count. Tax lawyers are also highly sought after internationally.

All in all, being a tax lawyer is a highly rewarding, and I highly recommend pursuing a career in tax laws!
January 19, 2015
Kriti Kalyani, Associate, LKS, on tips for interviews and building a profile
Kriti Kalyani is a graduate from National Law Institute University, Bhopal, batch of 2014. Her diligence paid off when she received a job offer from Lakshmikumaran & Sridharan (LKS) in her fifth year of law school. Currently, she is working as an Associate there.

In this interview, Kriti talks about:
- Importance of Internships
- Preparing for job interviews
- Securing a job at LKS
Tell us a bit about your pre-college life.

I have a theory. I wish to do everything possible, so I don’t have any regrets in life. I am grateful to my school for providing the opportunities and giving ample recognition to students. Studies, co-curriculars like Student Council, debates, elocutions, dances, poems and essays to name a few things I did. I belong to the generation where people judged you if you took Commerce. So I did exactly that and proved them wrong. And fortunately, I love where I am today.

I am a first generation lawyer in my family. So law was not an easy choice. But in a way, it was good, since there were no standards to match up to.

Why did you decide to study Law?

Frankly, there was no inspiration. No Perry Masons, no Boston Legal. I wanted to do something different and Science was out of the mix. I love reading and talking. Being a lawyer pays me to do exactly that. What more can one want in their profession!

How practical do you think are the shows like The Practice, J.A.G., Boston Legal, Suits, etc. and movies like 12 Angry Men, Philadelphia, etc.?

These shows miss out on the important details and the unglamorous parts of the profession. But their aim is entertainment and not to raise awareness if the profession, so we cannot really blame them.

How would you describe your time at National Law Institute University, Bhopal?

As much as we crib and complain while we are at it, I miss every moment I spent there. NLIU made me what I am today. A college expands your horizon in terms of the people you meet, the work you do, and makes you the person you eventually become. It’s not about what your college gives you but what you take from it. Studies, Moots, Asian Debate Championship, London Mediation Competition, Cultural Events, Sports Fests, are just a few things which I did in college. I managed the mess for a year, and stayed up nights to organize events which our college hosted. If you do something each day, that your future-self would thank you for, then you have done a good job!

Do you think mooting is beneficial for Law students or is it just to make your CV look fancy?

Yes, mooting is beneficial. But in my opinion not to per se make one’s CV fancy. It teaches you to research smart, gives you the argumentative technique, teaches you the importance of paying attention to details and to withstand the judges’ grilling sessions. Not to sound preachy, I had actually quit mooting in my 2nd year, after being a participant in a moot that was fixed. I did one moot as researcher, in 5th year, and our team won it. It reinforced my faith, that it would probably be okay if someone did not moot.

How did you secure internships with top tier firms?

Most of the internships, including the last one at Lakshmikumaran & Sridharan, Delhi were through personally sending mails and following up. Nishith Desai and Associates, Bangalore was through College Placement Committee. I consider myself lucky because I never had to pester HRs and got confirmations based on my mails. What worked for me was the cover letter and to understand and similarly modify one’s approach based on the firm one is sending their CV to. Do NOT send a bcc to all firms in one go! Putting in mails well in advance and following up is a must.

How relevant did you find your law school education with the kind of work you were required to do at law firms?

Law school education is like how Sheldon in The Big Bang Theory learns to drive a car, sitting in his living room, knowing the physics of it, and learning to drive through a computer simulation. We all know how that would pan out if he were to drive on a busy road.

My plan was to know the options that the field had to offer before choosing one. I wanted to know what I would like and what I wouldn’t. My internships were 50% plan of what I want, and 50% chance of what I’d get. I have interned at a PSU, a corporate law firm, a litigation firm, an IPR firm, and a tax firm. I finally decided that I liked tax enough to make it my profession. Also, because we are not extensively taught tax in our curriculum, there was more curiosity and eagerness to learn.

What do you have to say about the advisability of law students pursuing internships at firms alone?

Corporate law firms are just one part of what this field offers. I agree that it’s probably the most glamorous part in terms of money, but money won’t sustain you in it for long, interest will. So ensure that you like your work before you decide to pick it up. A possible way to go about it could be by way of elimination of available areas of practice. Some people wish to pursue UPSC and Judicial Exams. Corporate law firms wouldn’t really help them much.

You have been a member of multiple committees while in law school. Do you think these enhanced your skill-sets?

It’s one of those underrated and creditless things that you do in college. I think it’s equally important to learn the administrative work and to have the ability to make others work. I worked hard for every cell I was part of, for every event I volunteered. Eventually, I became Convener of the Cell for Studies in Intellectual Property Rights (CSIPR) which publishes its Annual IPR Journal. Dealing with college administration, correspondences with authors, ensuring work to be done on time, etc. made me more patient. The clerical and at times monotonous work is a huge part of a lawyer’s life. Trust me, paperwork never leaves you, and the Cell gave me enough experience to not throw papers in somebody’s face!

I was also part of the Sports Committee for a good four years. Organizing Virudhaka-2013 was an amazing experience and this September-October, I am even getting nostalgic!

You secured a job at Lakshmikumaran & Sridharan (L&S) in your fifth year of law school. How did you go about achieving this?

I had applied via mail to L&S for my Summer Internship, and fortunately I got through. My previous internship at Nishith Desai Associates, Bangalore helped. At L&S, the presentation which the interns made in the end was the deciding factor. I read a lot of cases, lot of opinions, prepared a chronology of judicial pronouncements and even prepared the pattern of the mindset of the Tribunal and High Court judges. The presentation was well liked and my mentor put in a good word for me. I got a call back, but L&S came to campus before my scheduled internship and I got placed!

How many times did you intern at L&S before you bagged the job offer?

L&S usually follows a policy of 1 call-back and then a PPO. I interned at L&S in June and got a call back for October. However, they came to campus in September and I was recruited.

How did you go about preparing for your interview?

My senior had told me, not knowing something which is mentioned on your CV is a criminal offence! So I did my CV well. That means reading up on all recent changes in the topics you did three years ago! Apart from that I brushed up my tax basics. L&S usually does not ask a lot of HR questions, so did not do those much. I was asked Class 12th Accountancy in my interview as well, so there isn’t a 1-2-3-step formula. You can only do so much. Be confident and trust all that you have learnt in five years.

How do you think one should go about writing a CV when one is applying for a job?

DO NOT lie on your CV. If you’re going to lie, be smart about it. Add topics/subjects which you know about. Do not add something which you won’t be able to answer in an interview.

Where do you see yourself five years from now?

Well, that’s a difficult question. As of now, it’s been three months at L & S, in the service tax litigation team, and so far it has been an amazing experience. I cannot plan too far ahead, so as of now I am learning the tricks of the trade, and it’s good. LL.M. is a distant plan, if at all.

If you could re-live your five years in Law school, is there something you would do differently?

If I could re-live the five years, I’d probably try and get an article published. I’d pray for the patience to write one!

Lastly, what would be your parting message for our readers?

All life philosophy apart, enjoy your time while you can. As easy-going and independent work life feels, it isn’t! It has its perks, but nowhere close to being in college. Coming back from work, and having just enough time to pick up a book and read one chapter is a luxury. So, make the best of it while you can. Make it count!
September 22, 2014