Super Lawyer

Tag: Taxation

  • “What distinguishes an average lawyer from a great one is the latter’s ability to draft a legal document methodically and precisely.” – Priya Tandon, Senior Associate at AZB & Partners.

    “What distinguishes an average lawyer from a great one is the latter’s ability to draft a legal document methodically and precisely.” – Priya Tandon, Senior Associate at AZB & Partners.

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

    Joining the field of law can stem from different motivations. What inspired you to pursue law, and how did your law school experiences shape your perspective and understanding of the profession?

    Like many other kids, my first exposure to law came with the movies. Law is an ever evolving combination of words, written in a manner that each and every word matters and has weight. For me, it was particularly intriguing to comprehend how mere words could wield such influence, to construct meaning from the given elements and to find solutions mostly in the shades of grey – there are no right or wrong answers. I am an alumnus of Jindal Global Law School, O.P. Jindal Global University, Sonipat. Jindal, a name reckoned with unparalleled academic excellence, was a truly innovative practical legal experience. It has a global outlook to curriculum – a carefully designed amalgamation of arts and law, offered through a combination of mandatory courses and multidisciplinary electives. Further, it has educators and students with diverse global experiences, the former having the flexibility leading to learning through thinking, questioning and engaging in meaningful discussions. Jindal fostered my understanding of law beyond silos, by equipping me with practical training and exposure in an overall dynamic space. From self-doubt, it helped me transform into someone who is not afraid to trust her instincts in driving solutions to complex legal problems.

    You started your career at a leading MNC in compliance and taxation. What were the most valuable experiences from that period, and how did they lay the foundation for your later work in providing end-to-end legal solutions on tax issues for major industry players across sectors like E-commerce, Liquor, Food and Beverage, Gaming etc?

    I accepted a Pre-Placement Offer from PricewaterhouseCoopers when I was still in my fourth year of law school. Therefore, immediately after my graduation, I joined their Governance, Risk and Compliance team. My job description required me to determine whether the internal controls and policies of Multinational Corporations were legally compliant, from a global standpoint. Despite a brief stint of only six months at PricewaterhouseCoopers, I believe that I learnt an extremely valuable lesson, which led me to secure and stand out at my subsequent job at AZB & Partners. I realised that a major hurdle in the practice of the legal profession is the flood of lawyers in the system each year – there is an apparent glut. The mantra to stand out, from what I learnt very quickly, is marshalling facts and figuring out the intricacies of how businesses function – both the granular details as well as the broad perspectives.

    What motivated your shift from corporate compliance to a law firm, and what differences did you notice in the work environments? How did you adapt to managing complex litigation strategies and representing clients before Commissioners of Income Tax, ITATs, High Courts, and the Supreme Court across India?

    My appointment at PricewaterhouseCoopers happened more by accident than by design, at the least expected time. Even though my job profile acquainted me with diverse areas of law at an international level, yet, I craved hands-on practical involvement in the application of law in intense adversarial set ups. This was the motivation with which I started applying to law firms, knowing fully well that the work there was expected to be more intense. As far as the work environments of both the places at which I have worked thus far goes, honestly, contrary to the popular opinion, I personally do not think that the same have been very different – fortunately for me, both the places have been marked with supportive supervisors, learning, flexibility, autonomy, open communication and work-life balance (for most part). In order to discharge the responsibilities that came with my new role with sincerity, I dove deep into the facts of briefs assigned to me and simultaneously, immersed myself in absorbing what I could about the nuances of the Indian tax regime/ Tax Treaties. Of course the “real-world” with no margin of error was daunting, more so, since I took up a highly specialized area, but nonetheless, being someone who had fought stubbornly for a spot at the most reputed law firm in India, I was determined to make the most out of the opportunity advanced to me.

    With over seven years specializing in Income Tax, International Tax, Transfer Pricing, Foreign Exchange, and Benami law, what has been one of the most challenging cases you’ve handled and how did you navigate it?

    For me, the fact that a case is significantly weak on facts or on a point of law will not by itself make it “the most challenging”. When it comes to taking a case to Court, there is always more than what meets the eye. It’s not just about reviewing documentation, drafting and arguing – it’s actually about all the behind the curtain strategizing and client management – balancing possible outcomes with client expectation every time the case is likely to come up. For me, the most challenging cases are the ones with an ostensible mismatch in the attainment of the said balance. In fact, even an unassuming case of assured balance may become a challenging one owing to certain unforeseeable circumstances, such as, delayed hearing on account of the opposite counsel or the Judge being on a leave, or on account of the case not being listed or taken up. There is no rigid or inflexible formula for ready application, so as to navigate a challenging case. Needless to state that when such a situation arises, which it will more often than you’d like, you will be constrained to think of creative solutions, trust your instincts and quickly follow through, irrespective of how outside your comfort zone it may be. It may not be in the fitness of things to allude to a specific instance of any case.

    You have authored several articles on contemporary tax issues, including Equalisation Levy, GAAR, Benami Property, etc. How has writing shaped your career, influenced your approach to complex legal issues, and contributed to policy discussions?

    I firmly believe that what distinguishes an average lawyer from a great one is the latter’s ability to draft a legal document methodically and precisely, in a manner that captivates the reader of such a document. The reader should not have any doubt about the observations advanced and its co-relation with the ultimate conclusion or the proposition sought to be canvassed. This is particularly true for those pursuing litigation, since very often, Judges base their decisions having regard to the content of the petitions, appeals, applications, submissions, etc. I believe that each time I write an article, it helps me enhance this precise skill. Of course, it’s a process – you come across a relevant contemporary issue or a topic you don’t quite know much about; you understand its context; you go over the related statutory provisions, precedents and scholarly works; you formulate your independent thoughts; and finally, you pen it all down! Each time I have done this, I have been exposed to the enormous gap between what the businesses are doing and the law as it is. This invariably opens policy discussions. Article writing assumes even more significance for entry-level associates, since a large part of their job profile entails churning out drafts. It goes without saying that it should be them who should be doing the reading, the thinking and the writing and not the nuanced Artificial Intelligence!

    While working with international entities and advising on transactional tax matters, how do you approach cross-border cases? What are the major challenges in handling matters like foreign exchange issues, M&A structuring, or international tax disputes, and how do you navigate them effectively?

    I believe that the underlying challenges and approach to each transaction or case is specific to its own set of facts and as such, the same cannot be generalised. Be that as it may, in my experience, the biggest challenge still seems to be the rather intricate regulatory compliances, both domestically and internationally. Since laws usually play a catch-up with the pace of dynamic businesses, the extent of applicability of existing laws on such businesses. always remains debatable and prone to future litigation. Further, with specific reference to the domain of tax laws, in cases where existing laws could not bring certain business models within the taxing net, retrospective amendments have been conceptualised and effectuated, consequently, adding to investor anxiety. I believe that one way to navigate this is to keep updated about the mechanics of disruptive business models and the manner in which such models are being looked at, globally. With the requisite background, the need of the hour is to engage with the policy makers so as to strike the requisite balance.

    As a woman litigator in a highly technical field, what challenges have you faced, and how do you balance mastering complex legal frameworks, devising litigation strategies, and mentoring the next generation of lawyers?

    Being a nuanced field, not many law graduates opt for tax law. What I noticed during my initial days of practice was that the litigation space, specifically, the tax litigation space, is dominated by a handful of lawyers. The percentage of women lawyers amongst this handful, is negligible. The trend seems to be improving as far as entry-level and mid-career level representation of women in litigation generally is concerned, where women seem to be matching, if not outnumbering men. However, effects of improvement are yet to be noticed in the tax litigation space. In my opinion, the strides made to ensure formalistic equality in many corporates and firms are laudable. This includes a supportive environment, with a clearly articulated policy on discrimination, harassment, flexible timings, maternity leave, etc. That said, in my experience, heightened scrutiny, specifically, outside these spaces, still continues to serve as a systematic barrier. It is up to the legal community to collectively work towards addressing this challenge. In my experience, one way to do this effectively, is to assume a mentorship role, offering insights, guidance and support to law students as well as organising and participating in periodical sensitisation trainings. Certainly, this would add meaning coming from women already assuming leadership roles.

    What advice would you give to law students or young lawyers considering a career in tax law and litigation, particularly in balancing technical expertise with advocacy and strategic client management?

    A couple of quick points here. First, as stated above, get your hands dirty figuring out the facts and how businesses function; understand risks. Second, whether you work for free or for a fee, marshal the facts and apply the law to create a positive impression. Third, which is an extension of the second, remember that preparation is key and hence, never appear before a Court unprepared, else, you will be doing a disservice to your client, the Court and the cause of justice. Fourth, know that networking is an integral part of the legal profession. You may have the best understanding of the law, but unless and until the client community reposes confidence in you, what is the worth of all the theoretical knowledge? Therefore, from day zero, network within the community – with your friends and associates across different fora in different parts of the country/ world. Keep in mind that most of the work is generated through references alone. So, be active on social media. Your network should know exactly what you’re up to. For this, post regular updates, write articles/ papers/ columns or participate in talk shows/ conferences/ seminars/ lectures. Fifth, have patience and perseverance – remember that giving up is not an option. Stay relentless and focus on building a quantum practice. Trust the process.

    Get in touch with Priya Tandon –

  • “Litigation is not a one-time choice; it’s something you must choose every single day despite the distractions and difficulties.” – Yashwant Singh, Advocate -on- Record at the Supreme Court of India.

    “Litigation is not a one-time choice; it’s something you must choose every single day despite the distractions and difficulties.” – Yashwant Singh, Advocate -on- Record at the Supreme Court of India.

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

    Growing up in Siliguri, far from the conventional legal hubs, what influenced your decision to pursue law, and how did your years at Chanakya National Law University shape your early perspective on the profession?

    Growing up in Siliguri and studying at Don Bosco School shaped me in many ways. At home, the environment was always encouraging. I was an average student in academics, but active in debates, quizzes, and other co-curricular activities. With the benefit of hindsight, those experiences built my confidence- something I still consider as my biggest asset. Initially, I was preparing for a career in engineering, but somewhere along the way, I realized it wasn’t something I could truly be passionate about. My parents stood by me wholeheartedly. It was then that I decided to choose law.

    My years at CNLU were truly defining. Coming from a younger NLU, we were always conscious that we had to work harder to stand out. A new institution brought with it both challenges and opportunities, and much like our university, we were eager to carve out our own space in the larger scheme of things. Those 5 years taught me the importance of taking ownership of one’s plans and seeing them through. Most importantly, CNLU gave me the final clarity that litigation – with all its pros and cons- was the path I really wanted to pursue. That conviction has guided almost every professional decision I have made thereon.

    In the initial phase of your career, you worked closely with the litigation team for over four years. What were some of the most formative experiences during this time, particularly in handling matters related to taxation, constitutional, and regulatory law?

    I began my career with the litigation team at PDS Legal, New Delhi, under Mr. Tarun Gulati. I had interned there during law school and was fortunate to receive a pre-placement offer in my final year. As someone new to both the city and the profession, I found tremendous support from my team and colleagues, who helped me settle in and grow.

    The foundation of my advocacy was built at PDS Legal- right from drafting and preparing a matter to eventually presenting it in court. If there is one lesson I particularly carry from those years, it is that effort alone is not enough; planning and organisation are equally critical. Clients and colleagues alike value a professional who is methodical in approach. My seniors were patient and supportive, and my peers were always helpful, which kept the momentum going in what could otherwise have been a daunting phase. Looking back, my time at PDS Legal not only gave me the skills but also the confidence and clarity to eventually venture out and establish my independent practice.

    Transitioning from a structured law firm environment to establishing your independent practice in 2021 must have been a pivotal moment. What motivated this move, and what were the initial challenges and learnings in setting up on your own?

    I had always wanted to establish my own practice. The satisfaction of building something of your own is unparalleled, and that desire kept me motivated. At the same time, my early days in litigation taught me that there is only so much you can prepare from the sidelines – you have to take the plunge, start from scratch and build gradually.

    The switch was not easy. Coming from a law firm where I was constantly working on heavy matters to suddenly having only a handful of briefs was a stark contrast. It is natural to have doubts and question your decision. But if you ask me, the real trick is to hang in there. Independent litigation is a choice you make every single day, despite the distractions and the reasons that may tempt you to leave. In the end, this profession rewards perseverance and patience. If you stay the course and keep developing yourself, things do fall into place.

    Since then, you have handled a wide spectrum of commercial, criminal, and civil disputes. Could you share one of the most challenging cases from your independent practice that significantly strengthened your confidence as a litigator?

    It is difficult to pinpoint a single case that became the fulcrum of my practice. For me, it has been a series of moments that reassured me I had made the right choice in setting up independently. One such matter was when a doctor’s license to practice had been suspended by a High Court in a contempt proceeding. I had the opportunity to lead the matter in the Supreme Court, and we managed to secure the desired relief. That case gave me something invaluable at that stage- acknowledgment, financial stability, and, most importantly, confidence as a litigator.

    Another turning point was when I first started handling criminal matters. Having had little exposure to criminal law during my time at the firm, those cases initially felt daunting. But they also reinforced a simple truth: in litigation, effort makes all the difference. If you are willing to put in that extra bit of preparation, you will eventually find your footing. Both these experiences strengthened my belief that perseverance pays, and that independent practice, though challenging, was the right path for me.

    In 2025, you achieved the distinction of becoming an Advocate-on-Record. What inspired you to pursue this qualification, how was your preparation journey, and in what ways has the AoR title impacted your practice and professional opportunities?

    Becoming an Advocate-on-Record was always a clear goal for me once I started my independent practice. Practising in Delhi makes you realize very early how competitive the profession is, and that the Supreme Court is the final stop for matters from across the country. When you pitch for mandates in the Supreme Court, the first question often asked is- Are you an AoR? If your answer is no, it does have a bearing, especially with clients outside Delhi. Qualifying the exam, therefore, gives you that foot-in-the-door and instills an additional layer of confidence in clients.

    Preparing for the exam definitely demands seriousness. Like most who clear it, I had to balance practice with study, which sometimes may get a bit difficult. I was fortunate to have friends and seniors who supported me—whether with study materials or helping me manage my matters. But I believe one thing must be acknowledged: preparing for the AoR exam is in itself an enriching experience. Irrespective of the result, you come out a better professional.

    Alongside your practice, you often engage with law students through moots and guest lectures. How do you view the balance between active practice and mentoring the next generation of lawyers?

    I genuinely enjoy interacting with students- there’s always a fresh perspective and a new learning to take away. Having been on that side of the spectrum myself, I know how good it is to have people from the profession engage with you. Judging moots or delivering guest lectures is also a great way to sharpen my own legal acumen, whenever you discuss an issue, you inevitably end up learning too. Balancing it with active practice is not always easy, but whenever I get the opportunity, I truly enjoy taking it up.

    Looking ahead, with your growing independent chamber and experience across varied domains, what vision do you hold for your practice over the next decade, and what advice would you offer to young lawyers aspiring to build a career in litigation?

    For me, every professional is a brand in himself, and the journey is really about improving that brand each day. My vision over the next few years is to evolve as a reliable practitioner and to build a team that is known for being effective and dependable in the legal community. Reputation in this profession takes years to build but can be lost in a moment, so the aim is to grow steadily, sincerely- and also to enjoy the process along the way.

    I don’t think I am in a position to give advice, but I can share my story. If there’s one thing I have learnt, it is that this profession rewards patience, perseverance, and planning. At the same time, litigation is not a one-time choice; it’s something you must choose every single day despite the distractions and difficulties. And while doing all of this, it is equally important to have fun and enjoy the process- because that’s what makes the journey worthwhile.

    With new legal developments and judicial precedents emerging almost daily, how do you keep yourself updated on the latest trends and ensure that your practice stays aligned with the evolving legal landscape?

    For me, curiosity and social consciousness are an asset in this profession. A lawyer should always be curious about the things happening around him, both inside and outside the courtroom. I genuinely enjoy reading, and I feel any lawyer who enjoys reading will always have an edge. We live in an age where information is power, and with technology, access to that information has become much easier than it used to be. There are plenty of platforms today that help us stay updated with what’s happening around.

    But beyond books and screens, our courts themselves are exciting places to learn. I’ve often found that indulging in conversations in the corridors, sometimes over a simple cup of coffee, leaves you walking away with more insight than you bargained for. That in itself sounds like a good deal ! 

    Get in touch with Yashwant Singh –

  • “Tax laws, though complex, ultimately test your reading and interpretational skills. If a lawyer learns tax law in earlier stage of their career then they can read and interpret any other laws with less effort.” – Anurag Soan, Advocate on Record at the Supreme Court of India.

    “Tax laws, though complex, ultimately test your reading and interpretational skills. If a lawyer learns tax law in earlier stage of their career then they can read and interpret any other laws with less effort.” – Anurag Soan, Advocate on Record at the Supreme Court of India.

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

    Coming from a science background, what experiences led you to pursue a career in law and ultimately gain admission to Symbiosis Law School, Pune?

    In Tier II cities [like Bhopal], engineering and medical streams were the most sought after graduation qualifications. Going with the flow, I opted PCM as the stream in 11th & 12th standard and prepared extensively for competitive exams like IIT and AIEEE for two years. However, I realised that my core acumen is more suited for law where I can perform and achieve better as compared to hardcore technical streams like engineering. I found law to be attractive, expressive and more relatable. When I conveyed the same to my parents, they happily supported my decision and gave me free hand to do whatever I felt comfortable in life. My father, who himself was heading the Editorial department at a PSU and an avid reader, knew that the legal profession is a dignified and respectable profession, and motivated me to take the chance at law, though a less opted path at that time. On a lighter note, 3 Idiots was also released in 2009 and it gave a clear message that unless you are a Rancho, it is okay to go for course correction like Farhan or Rastogi, so I also had some kind of validation for taking a leap of faith. In 2010, I appeared for various Law Entrance Examinations and cleared Symbiosis Entrance Test [SET] with AIR 49. I happily joined Symbiosis Law School, Pune which was the best decision of my life.  

    How was your experience working at three tax law firms in New Delhi? What influenced your decision to specialize in Tax Law, and what early experiences helped deepen your understanding of the legal field?

    As a law student, I didn’t have many things under control such as choice of internships and specific teams where I wanted to intern. The foundation of one’s inclination towards a specific field of law is built through the work done during law school such as moots, research papers etc. 

    My influence towards the tax laws began when I participated and won the Nani Palkhivala Research Paper Competition in 2013 [3rd year of Law School] on ‘Advance Pricing Agreements’ [International Taxation]. At the prize distribution event [in GLC Mumbai] I had the privilege to briefly interact with Retd. Justice Sanklecha [Heading the tax roster bench of Bombay High Court at that time] and Sr Adv. Soli Dastur [a doyen in Bombay High Court tax circle] who motivated me to explore tax practice in future. However, I never had any exposure to tax laws at that time. Out of my 11 internships during law school, I then interned for more than 4 months in PDS Legal Bombay to understand the aspects of ‘direct tax litigation’ under Mr Nishant Thakkar and Ms. Jasmin Amalsadvala. During internships, I regularly attended proceedings before the Bombay High Court and observed many prominent seniors arguing the cases before the High Court. It was the exposure to Courtrooms during my internships that inspired me to become an arguing counsel. Though I got placed from College at a Company in Mumbai, I chose to go for tax litigation at Delhi.

    In 2015 when I joined my first Firm [Reina Legal], I started practicing indirect tax litigation, which had a much wider base than direct tax litigation as Indirect taxation at that time covered laws like VAT, Service Tax, Excise, Customs etc.. My mentor Mr. Gajendra Maheshwari trained me from scratch and gave me arguing opportunities in tax matters before the Tribunals and High Courts which is quite rare in the current era. It was a rocket start for a fresher who was dreaming to become a litigator one day. He taught me things like a younger brother and corrected my mistakes with compassion.

    When I joined Advaita Legal [best friend firm of KPMG] in 2017, I had the privilege to work with stalwarts of indirect taxes such as Mr. Sujit Ghosh [Now Sr. Adv, SC], Mr. A R Madhav Rao and Mr. Sudipta Bhattacharjee [now at Khaitan & Co.]. I learnt many new concepts while working under my seniors as to how a problem is approached and how a strategy is devised which brings a relief to the client. They were live databases of the jurisprudence on indirect taxation and taught me the foundation and history of each dispute. Tax disputes are as old as the laws are being in existence, thus the evolution of jurisprudence bears huge history. 

    Thereafter, I joined DMD Advocates [formerly Dutt and Menon] in 2019 where I joined the team of Mr. Tushar Jarwal. It was like working with Special Forces. One aim, no error was the policy. I was expected to prepare the matters within a limited time frame without compromising on quality. Working under Mr. Jarwal was more of a training of mind that every case has to be won at any cost and we have to give 200% to the case. The preparations for the matters were so thorough that there was no room for error, whatever may be the query which may come from the Hon’ble Bench or the opposite counsel. War scale preparation would be an appropriate description for the same. In my understanding, knowledge is something which one continues to gather and accumulates but the way of execution and getting results is something which changes your perception towards the work. This policy was applicable irrespective of worth of matter, whether it was a 10,000 crore tax dispute or a pro bono matter for a poor retired employee, mindset has to be the same. Discipline and devotion to work is something which I cherished in the team.

    In nutshell, the experiences in the three firms developed my overall mindset and personality, be it knowledge or quick execution. It led to the creation of an independent human being and a lawyer who was ready to face the challenges in the coming future.

    How briefing of Sr Counsels takes place in high stake tax matters? Having had the privilege to work with prominent senior counsels like Harish Salve, Arvind Datar, S Ganesh, N Venkatraman how did these experiences shape your approach to law? What valuable lessons have you learned from them that you apply in your own legal practice?

    The fate of any case being weak or strong is based on its drafting and presentation of correct facts and law. But the magic comes when it is being argued by arguing counsels using their experience, court craft and convincing skills. At the High Court and Supreme Court, the stakes are usually high, and the drafting counsels usually try to incorporate all the legal arguments for their cases. On the other hand, Senior Advocates know that which precise legal point will turn the tides in Clients favour. This is a skill acquired by years of practice and there is no shortcut to it. The entire art before the Court is to present the most complex situation in simple words so that each and every person in the courtroom can understand and relate to it. It is the crystal clear presentation, in the shortest possible time, by Senior Advocates that makes them so special.. 

    During briefing, the briefing counsels are expected to explain the entire case to the Seniors crisply so that they understand the issue and initiate their thought process. This involves preparation of comprehensive briefing notes and compilations for the Senior Advocates so that they can scan the relevant details and accurately present the case before the Court. 

    While working with some of the leading Senior Advocates I learnt that thinking out of the box is very relevant as the case may not be covered by any existing precedent and the Hon’ble Court is required to be persuaded in a manner which yields a positive outcome. The situation is more difficult when there are existing precedents but against us. In such situations, the burden is on us to distinguish and make out a case for the client. Further, I clearly learnt that every matter is build block by block and there is no jumping to the conclusion howsoever easy the issue may appear. The facts are analysed in detail and documented, the applicable laws are checked with amendments along with their legislative intent. Post this grounds and prayers are structured. If this foundation is strong then it becomes much easier to persuade the Hon’ble Court and results are better.      

    After gaining significant experience at various law firms, you chose to start your own practice. What prompted this decision, and as a first-generation lawyer, what challenges did you face in the early stages and how did you overcome them?

    Independent practice arms a lawyer to drive a matter according to his own acumen, understanding and experience. Unlike a Firm structure where every step is scrutinised at multiple levels, such is not the case in independent practice. The entire responsibility is on your shoulder to take the case to its logical end. I chose independent practice as it gave me the stage to argue before the courts on an independent basis. The sooner you start the easier it is. I am not over quoting by making a reference to a movie named “The Judge” wherein Robert Downy Junior [& other lawyers] used to feel nauseous before each court hearing due to the extreme pressure of courtroom. Such situations are real because the Hon’ble Judges may ask questions from anywhere in the brief and it is on the arguing counsel’s shoulder to satisfy the queries of the judge. The stage fear is real till you get used to it. It is a dive which every aspiring litigation lawyer is required to take and believe me there is never a perfect time for the same. 

    Having worked with different distinguished lawyers in the industry, I was able to understand the pattern and art of executing a case from drafting to final arguments. In my previous firms I had handled complex tax litigations which prepared me to face any challenge which may come in future.  

    In initial years of independent practice you are one man army who will have to handle the drafting, filing, arguing, client handling etc. on your own. This is time consuming but necessary also. Another hurdle is the infrastructure which is required to operate a full time litigation chamber. But this is the time when your good deeds pay back. Your previous interns, colleagues, relatives refer you cases. Independent practice is one man show but built on many peoples support and trust based on you by well-wishers. 

    For freshers and aspiring independent litigators, the most important aspect in litigation is to not get demotivated and keep struggling. There will be days with no work but that time can be utilised in going to courts and networking. The Internet is free, one can write articles and keep his/her presence alive. The entire game of litigation is to never leave the game. There will be financial hit initially but if that period is crossed then you will realise that it is the best decision of life.

    You successfully cleared the AOR exam in December 2022 on your first attempt, after studying a broad range of laws beyond tax. How does being an AOR impact your legal practice, and can you share some tips or tricks that you employed for clearing the exam for our readers?

    Before preparing for the AOR examination, taxation law was my lifeline and core expertise. There was never any need to understand any other procedural laws like CPC or CRPC as Tax Adjudication system have their own hierarchy and own dispute resolution system. For example, adjudication starts with Commissioner, against which appeal goes to Commissioner (Appeals), followed by appeal in Tax tribunals and then to High Court and Supreme Court. The tax laws are code in itself and there is hardly any requirement to make reference outside such statutes.

    On the other hand, the AOR examination is all about knowing the powers and limits of the Supreme Court. Such knowledge or procedure is an outcome of the Constitution, Supreme Court Rules, 2013 and the judicial precedents. The judicial precedents can be from any stream of law, for example a famous matrimonial disputes case laid down the jurisprudence on Review and Curative jurisdiction of Supreme Court [Rupa Ashok Hurra v Ashok Hurra]. A case of sexual offence on social worker, led to the laying down of guidelines for sexual harassment by Supreme Court expanding the scope of judicial activism [Vishakha v State of Rajasthan]. A case on Taxation on denatured alcohol led to the expansion of doctrine of prospective overruling [Synthetics and Chemicals v State of UP].

    It is immaterial as to which area of law one had specialised before appearing for the AOR exam. One needs to know everything from the perspective of working for the Supreme Court. Bare minimum knowledge of each subject is necessary if one is aiming to appear for the AOR exam.  

    There are two cheat codes which I followed during my examination preparation as I only had three weeks to prepare due to my hectic schedule at the office. First, pattern of last five year question papers. And Second, lectures conducted by SC Registry and SCAORA. If one blindly follows these two methods then it is easy to decipher as to what are the expectations of the examination body. Since I had considerable experience in drafting SLPs, Writs before the Supreme Court during my tenure at previous firms, the drafting examination paper was not a big challenge.  

    After becoming an AOR, having read/acquainted with the major/relevant laws, I got the confidence to take up any matter and execute the same as the AOR examination preparation clears up your core concepts and builds your ability to think on first principles. Though, legal field is an ocean in itself, clearing the AOR exam gives a sense of confidence and completion. 

    Can you share one of the most fascinating cases you’ve worked on so far? How did you prepare for such a complex and intriguing case?

    I have majorly represented companies before the High Courts and Supreme Court in tax matters. In such cases, human emotions are not involved and ultimately the companies are benefitted or take a hit as a ‘corporate entity’. However, when you deal with cases involving life and liberty of an individual, then the real heat is involved. A win or a loss strikes you personally as you tend to feel elated when the outcome is positive or you tend to feel guilty/sad when the outcome is negative. These emotions are very personal and impacts the mindset of a lawyer. 

    I recently did a pro bono case, wherein my house maid informed that her neighbour’s new born daughter is missing after being forcibly taken from her parent’s custody. The parents were labourers and uneducated and had been trapped in a child trafficking racket/syndicate. Neither the police nor any NGO was ready to provide any assistance to the poor parents. Everyone had a perception that parents are part of the racket and are equally guilty. Until I met the parents, I was also reluctant to take this case as my conscience was not allowing me to defend someone who is remotely involved in any form of child trafficking. However, when I met the parents, my views changed and I deciphered that it was a case not only involving a child trafficking racket but also a case of police brutality/custodial torture on parents who were victims in true sense. We immediately moved a habeas corpus petition before the Hon’ble High Court and got the matter listed on the same day. Subsequently, the 14 day old baby was traced and handed over to the parents. Parents were also given protection from police subject to their participation in the investigation. I learnt my lesson that as a lawyer having a pre conceived notion is not appropriate and one must perform his/her duty to defend its client. For me it was an emotional moment when I saw the baby girl being rescued who could not have survived without her mother. Sometimes the profession gives you the chance to become  Sunny Deol [of Damini Movie] and you should never think twice to accept such a role. To rise and fight for the weak is what about legal profession is for.     

    With continuous reforms in Indian Taxation laws, how do you see the landscape evolving? How do you stay informed about the latest trends, particularly in taxation, and can you recommend any resources for our readers?

    The concept of tax is simple. The government needs money to run the country. Tax statutes keep on evolving to tax such transactions which involve some sense of commerce or business. On the other hand, the assessee or the tax payer will always try to claim a benefit or rebate or deduction on such taxes. This fight is never ending. For example when crypto currencies or online gaming were introduced in the country the tax departments were quick enough to issue notices to levy GST on such transactions. It is at this point when the lawyers come into picture and question the procedures or the levy itself in light of the constitution and the applicable statute. Writs are filed under Article 226 of the Constitution to contest such demands and this cycle goes on. A tax lawyer is hired for the fact that the client may be saved from paying taxes but in accordance of the law and within legal mandates.

    There are dedicated portals like taxsutra, taxmann, taxmanagementindia etc. which keep on sending the updates on a daily basis. When you are in practice, one can easily relate as to which update is relevant with respect to his/her brief. Also, these portals publish articles by industry professionals which keeps you updated about recent disputes and litigation.

    Tax Law is a specialized field. What advice would you give to young, aspiring lawyers who wish to pursue a career in taxation?

    Tax laws, though complex, ultimately test your reading and interpretational skills. Generally speaking, if a lawyer learns tax law in earlier stage of their career then he/she can read and interpret any other laws with less effort. For example when you have already completed a marathon then you will never find a 5K or 10K run a challenge. When you have already tackled the most complex statute you will find some ease in interpreting the other laws.

    Some of the legendary lawyers in the history of Indian Legal System were/are primarily from tax background, such as Nani Palhivala, Harish Salve, Arvind Datar. 

    Balancing a demanding legal career with personal life can be challenging. How do you manage to maintain a healthy work-life balance while meeting the demands of your profession?

    In the beginning of career, I used to work like a frontline soldier. I hardly cared about my health and routine and gave preference to myself only on Saturday and Sundays which were off days in Court. Those days also went in partying or meeting friends.  However, after 6-7 years, this disbalance showed impact on health with weight gain and also high levels of stress and cholesterol. This reduced overall efficiency and had a deep impact on mind. The main issue with beginning any exercise is that if your mind is cluttered or stressed you will find exercising as a burden. Therefore, the first step I took was to reorganise my thought process and then started mild exercises at home. COVID 19 was an eye opener and made me think that if I am not exercising still, being at home then it is entirely my lack of motivation as I was anyway saving 2-3 hours of travelling in lockdown. Therefore, I gradually started challenging myself and started doing pushups. Began with 2-3 in a day to 100 pushups in a day. I started to monitor my heart using a smartwatch and started full-fledged gym. Now this has become a routine. Half of the day is already won when you achieve that adrenaline rush at Gym in the morning. I also play badminton on weekends which is an amazing way to hangout with friends and release stress. 

    However, sometimes when there are back to back hearings in Court across the week, this routine has to be moulded and I try to compensate by lifting some extra kilos on the weekends. On a lighter note, there are many seniors in the Supreme Court who run from court to court faster than the much younger generation. If you cannot keep up your pace with them at a younger age then it is high time to introspect your health.

    Get in touch with ANURAG SOAN –

  • “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-

  • “The major problem that multi-million dollar companies face while entering India to expand is choosing the wrong shareholding structure and wrong business structure delaying the corporate compliances and inviting various penalties”- Nipun Khanna, Founder, Startup Solicitors LLP

    “The major problem that multi-million dollar companies face while entering India to expand is choosing the wrong shareholding structure and wrong business structure delaying the corporate compliances and inviting various penalties”- Nipun Khanna, Founder, Startup Solicitors LLP

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

    Can you share with us your journey into law? What motivated you to pursue both chartered accountancy and a bachelor’s degree in law?

    Since I was born in the family of lawyers, I would further like to say that both my grandfather and my father, who themselves were in the field of law as regular practitioners mainly in the state High Court & from them I was fully inspired to join the profession of law. My elder brother who already had preferred to join the same profession in the established law firm Khanna And Associates. Being fully inspired & encouraged joining the law firm passionately, & finding fully satisfied positively ensuring myself in choosing this right path into the profession of law. 

    It needs no mention to state that the repute and the status that this profession owed to our family is un parallel and being able to make an impact in the society by using the law in the best interest of the society is always the motivation behind pursuing the law

    Not to forget the black uniform, the British formalities, and being able to express yourself more profoundly seemed charming to the younger version of me back in the days of opting for law.

    I always wanted to work with big corporations shoulder to shoulder and thus law and chartered accountancy both has opened this gateway for me. 

    Your expertise lies in a diverse range of legal areas, from corporate compliance to taxation and intellectual property. How did you develop such a multifaceted skill set?

    When you plan to work in business law, you have to equip yourself with whatever it takes. There is no exception to that. As a corporate lawyer your job expects you to guide your client in all the aspects of law applicable to them and since your client is a corporate entity you have to equip yourself with all the laws applicable to the entity and such dynamics keep changing with the change of law or change of business circumstances.

    Your expertise has to vary in various areas of corporate/business law :

    1. Whether it is forming/incorporating a company in the best business structure for your clients business.
    2. Devising the best tax strategy, acting as their legal architect, formulation of a plan for them to execute their business or routing the funds by abiding the banking laws thus forcing you to become an expert in banking law as well.
    3. Once when the company is set up then you have to devise various internal controls for which you have to be well versed with various auditing procedures, practices and standards enabling you to guide your client entity to manage itself without disputes and with full transparency. Thus Auditing knowledge comes into picture and you are required to have the knowledge of this field.
    4. When your client starts recruiting employees then you are assumed to be a contractual law expert along with tax and employment laws as applicable to the respective industry.
    5. When your client begins operation/production you are expected to be an expert in seeking various licenses and IPR laws.
    6. Then finally after all this spade work you reach corporate advisory. Advising provisions as applicable to directors and KMP and the entity as well.

    Thus as a corporate lawyer you have to put your mind in various branches of law that offshoots from company law itself.

    As the founder of Startup Solicitors LLP, you’ve been deeply involved in helping startups navigate legal complexities. Could you tell us about a particularly challenging case or project you’ve worked on and how you tackled it?

    As a law firm we are more likely than not to face challenges in terms of legal complexities. The world is evolving with unprecedented pace and keeping up with the AI and Web3.0 hand in hand with legalities which are not adapting with the pace of technology.

    Though there are many challenging project that came before us, but one interesting project that I would like to draw your attention to would be is of a US client who is working in the blockchain technology and wanting to launch their cryptocurrency few years back when lawmakers did not inked a word on the legality of cryptocurrency. The challenges that we faced were many :-

    1. Whether the cryptocurrency can be tendered as a legal currency in India ?
    2. Whether Crypto mining is acceptable in India ?
    3. Can Cryptocurrency be listed in regulated markets in India ? If not can a Crypto exchange be formulated ?
    4. What is the Tax applicability on crypto transactions in India ?
    5. How to report cryptocurrency to the government Authorities in India ?
    6. Which country in the globe is most suitable for ICO launch and Crypto mining if not India?

    It took us a lot of research work in both the legal and geo political field in understanding the mindsets of various countries towards crypto currency acceptance enabling us to advise the client in choosing India vs Rest of the world for its multi-billion dollar idea. Helping him find the right country for setting up business, choosing the right country for its distinctive operations keeping in mind the future plans of our client.

    Today, we can see the global acceptance of crypto currency. The law remains in grey areas in various parts of the globe.

    With your experience in assisting multi-million dollar companies expand into India and serving on their boards, what are some common challenges these companies face when entering the Indian market, and how do you address them?

    The major problem that multi-million dollar companies face while entering India to expand is choosing the wrong shareholding structure and wrong business structure delaying the corporate compliances and inviting various penalties.

    We address the same by emulating a documentary check and analyzing the business structure comprehensively from all corners and creating timeline keeping in mind the MCA compliances, RBI Compliance, FRRO Compliances and tax laws prior to executing the incorporation process for setting up company in India

    You’ve been involved in setting up new businesses and handling legal and financial consultations. Could you walk us through the process of setting up a new business, highlighting the key legal considerations and steps involved?

    Setting up a new business involves several key legal considerations and steps. Here’s an outline of the process:

    1. Choose a Business Structure: Decide on the legal structure of your business. Common options include sole proprietorship, partnership, limited liability company (LLC), or corporation. Each structure has different legal and tax implications, so it’s essential to choose the one that best fits your needs.
    2. Register Your Business: Register your business name with the appropriate government authorities. This may involve registering a “Doing Business As” (DBA) name or incorporating your business with the state.
    3. Obtain Necessary Permits and Licenses: Depending on your industry and location, you may need to obtain specific permits or licenses to operate legally. Research the requirements in your area and ensure compliance.
    4. Secure Intellectual Property Rights: If your business involves unique products, services, or branding, consider securing intellectual property rights through patents, trademarks, or copyrights. This can help protect your business from infringement and establish your ownership of valuable assets.
    5. Set Up Taxation and Financial Systems: Obtain an Employer Identification Number (EIN) from the IRS if necessary. Set up accounting and financial systems to track income, expenses, and taxes. Consult with a tax advisor to ensure compliance with tax regulations.
    6. Draft Legal Documents: Create legal documents such as contracts, agreements, and terms of service. These documents define the rights and responsibilities of your business and its stakeholders, including customers, suppliers, and employees.
    7. Hire Employees: If you plan to hire employees, familiarize yourself with employment laws and regulations. Create employment contracts, establish payroll systems, and adhere to labor laws regarding wages, working hours, and workplace safety.
    8. Protect Your Business: Purchase insurance coverage to protect your business against potential risks such as property damage, liability claims, or employee injuries. Consider general liability insurance, professional liability insurance, and other relevant policies.
    9. Comply with Regulations: Stay informed about industry-specific regulations and compliance requirements. Depending on your business activities, you may need to adhere to environmental regulations, health and safety standards, or data protection laws.
    10. Create a Business Plan: Develop a comprehensive business plan outlining your goals, strategies, and financial projections. A well-crafted business plan can help attract investors, secure financing, and guide your business’s growth and development.
    11. Open a Business Bank Account: Separate your personal and business finances by opening a dedicated business bank account. This will simplify accounting, tax reporting, and financial management.
    12. Market Your Business: Develop a marketing plan to promote your products or services and attract customers. Consider online and offline marketing channels, such as websites, social media, advertising, and networking events.
    13. Stay Compliant and Adapt: Regularly review and update your business practices to ensure ongoing compliance with legal requirements and industry standards. Stay informed about changes in regulations or market conditions that may impact your business operations.

    Your background includes work with Forbes Asia Pacific Enlisted clients and conducting audits for various organizations. How do you maintain a high level of professionalism and attention to detail in your audit processes?

    That is just experience and practice. You learn every day, you evolve and you grow every day.

    Could you share a particularly rewarding moment in your career, where you felt your expertise made a significant impact on a client’s success or outcome?

    Well, there are many and I would like to share few:

    1. Standing shoulder to shoulder with my father and assisting him in arguing a matter in High Court, witnessing him argue with perfection and representing the client was not less than a reward for me in my early days of career.
    2. Now today as the time has passed since my inception in the field of law and finance I feel very happy seeing that we helped some European Jewelry companies and US based IT companies set up their base in India leading them to scale volumes and generate employment in INDIA.

    Lastly, considering your extensive experience and knowledge, what advice would you give to fresh graduates aspiring to enter the fields of law and finance? What key lessons have you learned throughout your career that you believe would benefit them?

    Be genuine. Be Honest with your client. Say no if he cannot win the case.

    Get in touch with Nipun Khanna-

  • “Each case mainly has one or two arguments on which the entire case hinges, rest are all mainly fillers. So to ensure accuracy and effectiveness in the arguments, I mainly focus on these and try developing it more and in a better way.”- Ramnath Prabhu, Associate Partner at TLC Legal

    “Each case mainly has one or two arguments on which the entire case hinges, rest are all mainly fillers. So to ensure accuracy and effectiveness in the arguments, I mainly focus on these and try developing it more and in a better way.”- Ramnath Prabhu, Associate Partner at TLC Legal

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

    Can you share with us what initially sparked your interest in pursuing a career in law, particularly specializing in indirect tax litigation and international trade policies?

    My father and his brother both practice as Sales Tax Consultants in the city of Mangalore. Back in the early 2000’s, their work involved a lot of attendant work such as visiting the Sales Tax Department for filing monthly returns and yearly assessments etc. Nothing was online then, so when I was at school, I used to visit them during these rituals to assist. However, it was more for the customary lunch at a hotel that followed. 

    When I was studying at college for my degree in commerce, I got more involved in the work. This allowed me to get to know about the legal proceedings that follow, such as issuance of proposition notices, appeals and tribunal proceedings etc. For this we would rely on advocates at Bangalore, which sparked my interest in indirect tax litigation and so I ended up studying law.

    With your extensive experience in handling cases across various sectors like oil and gas, telecommunication, banking, and more, what motivated you to focus on these specific areas within the legal field?

    Taxation is a very niche area of practice. So once you decide to pursue a career in it, you have to deal with a variety of cases relating to different sectors. It also depends on the place where one practices. For example, at Bangalore you may find more service tax litigations because of the place primarily being an IT hub. Whereas, when it comes to excise and customs, it is Mumbai and Gujarat because of the large manufacturing industries, customs ports and corporate offices of leading companies being located here. So bigger cities have their own advantages. 

    Could you walk us through your journey from your early days as a law student to your current role as an Associate Partner at TLC Legal, one of India’s leading law firms in indirect taxes and international trade policies?

    I did my law at SDM Law College, Mangalore. After I completed my law, I joined the law chambers of Mr.K.S.Ravi Shankar, Senior Advocate at Bangalore who practices at the High Court of Karnataka, in the areas of Indirect Taxation.

    Then when I moved to Mumbai, I got the opportunity of working as an associate at TLC Legal, which specialises in indirect tax litigation and advisory. Working at TLC Legal has been very fulfilling as I had the opportunity of working on some of the interesting as well as complex cases. I got the opportunity to work with some of the best legal minds of the country. 

    You’ve had the opportunity to work with esteemed legal practitioners such as Mr. K.S. Ravi Shankar. How did these experiences shape your approach to legal practice and influence your career trajectory?

    I had the fortune of working at the law chambers of Mr.K.S.Ravi Shankar, who is not only a distinguished lawyer but also a revered scholar on vedas and other scriptures. He is an exceedingly well read man, bestowed with great skills of advocacy. His chamber had good work in indirect taxation that immensely helped me build my interest in the subject. Working with him taught me how to be disciplined at work (he would begin his day in the office at 7 in the morning!), which to a large extent I try to practice. His one piece of advice to me, which I still vividly remember, is to cultivate the habit of reading, and that I should spend 10% of what I earn on buying books.   

    As someone who regularly appears before the Supreme Court, High Courts, and Tax Tribunals, what are some of the unique challenges you face in representing clients in complex indirect tax cases?

    Taxation as such is not a very interesting subject, and I have been told this by many. It can be humdrum particularly with cases that involve too many numbers. A lawyer needs to sit with the client or his accountant and understand it clearly. This is where knowing a bit of basic accounting and reading financial statements would come in handy. 

    But the real challenge is presenting the case before a Judge. Some of them are extremely patient, some are quick tempered, some are very vocal – they keep asking questions, and they will not move an inch further till they are satisfied. Therefore, I follow the rule of reading the brief thoroughly from the first page to the last, as you never know how things go on in the Court. 

    One thing I learnt from my senior Mr.Vipin Jain is to think about how to make the case interesting for a judge. One way of doing this can be by giving real life examples – even abstruse questions can be explained interestingly with simple examples and anecdotes.

    Can you share some insights into your approach to drafting appeals, petitions, and providing legal opinions under GST/indirect tax laws? How do you ensure accuracy and effectiveness in your legal arguments?

    Drafting is an art and one needs to put in conscious efforts to improve this. My approach has always been not to be too verbose in appeals and petitions, but brief and concise. I don’t find any point in making long written arguments or citing several case laws. 

    One part which I take utmost care while drafting an appeal or petition is the drafting of synopsis and the dates and events. Synopsis is the soul of any petition or appeal, and sometimes the judges skim through it to understand the case before coming to the Court. Preparing a two or three page succinct synopsis helps organise and put the thoughts onto paper for whatever may be the complexity of the matter. This would also help recollect the matter for when it is revisited after several years down the line.

    Each case mainly has one or two arguments on which the entire case hinges, rest are all mainly fillers. So to ensure accuracy and effectiveness in the arguments, I mainly focus on these and try developing it more and in a better way. 

    With your background in international business, trade, and tax law, how do you stay updated with the evolving landscape of indirect taxes and international trade policies, and how does this knowledge benefit your clients?

    Yes, it is important to stay abreast in the legal profession. For this I read mails sent by a few subscriptions which track these developments. 

    Finally, what advice would you offer to law graduates who aspire to specialize in indirect tax litigation and international trade policies, based on your own experiences and insights gained throughout your career journey?

    I always believe in “each to their own”, meaning what worked for me, may not work for others. But since you have asked this, here are a few points that I can think about:

    • Focus on communicating effectively. Lawyers always communicate, either written or oral. You may know your facts and the law well, but you can’t make an impact unless you are able to communicate effectively. Reading helps with this. 
    • Make use of online resources. Today many courts are live streaming on YouTube. There are other YouTube channels as well, like the Justice Nariman Official Channel, which is immensely resourceful. Listening to these would help understand how great legal minds work.

    Get in touch with Ramnath Prabhu-

  • “As a transactional lawyer, one has to comprehend all the future eventualities while drafting agreements and documents between parties”- Hemant Kothari, Advocate and Legal Consultant

    “As a transactional lawyer, one has to comprehend all the future eventualities while drafting agreements and documents between parties”- Hemant Kothari, Advocate and Legal Consultant

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

    Sir, can you share a bit about your journey in the field of law, from your early days to establishing your own chambers? What inspired you to pursue a career in law?

    I come from a small town in Rajasthan called Merta, where we stayed for the major part of my childhood before moving to Jodhpur where I completed my schooling. In Merta, my Nanaji (Maternal Grand Father) was practicing as a Sales Tax Attorney and had established a small but niche and respectable practice advising the businesses in and around Merta, on their Sales Tax compliances. Even though he was not a traditional court going lawyer and mostly did departmental practice, he was fondly referred by everyone in the town as ‘Vakil Sahab’, which I used to consider a title of respect. 

    Also, despite coming from a predominantly business family, I had keen interest in social sciences while growing up. 

    Therefore, with the benefit of hindsight, I think my choice to pursue law was the fortunate amalgam of having grown up looking up to a tall and respectable figure in my Nanaji and the opportunity to explore my interests in social sciences when I got to know about NLUs after moving to Jodhpur.

    Coming from a small town, the opportunity to study law at NLU Delhi was a privileged experience, which for me was not only a place to train as a lawyer but opened the world to me in a manner that I had not envisioned. I am what I am today because of the five years spent in the company of the dearest friends and peers, apart from some of the most exceptional faculties at NLU Delhi.

    After completing college, I joined Khaitan & Co (KCO) in Mumbai. In my first year at KCO, I rotated and worked with the Banking & Finance team, Indirect Tax team and the Investment Funds team, before finally joining the Banking & Finance team. I had a great mentor and guide in my partner at KCO, Mr Kumar Saurabh Singh from whom I have tried to imbibe the ability to think holistically as a lawyer, instead of a tunnel view, on any given issue. 

    During my time at KCO, the Insolvency and Bankruptcy Code, 2016 (IBC) had just been introduced and top 12 defaulting companies then were referred to the process under IBC. With the team at KCO, I was involved in the CIRP proceedings of three (3) companies, being Essar Steel India Limited, Alok Industries Limited, and Electrosteel Steels Limited, apart from other assignments under IBC. Invariably, all the processes went into litigation, which gave me the opportunity to work on both transactional and litigation aspects in the aforesaid matters and to closely interact with the leading Senior Advocates in the country.

    The exposure to handle litigation in high stakes matters re-affirmed my interest in litigation but at the same time, I did not want to completely forego working on the transactional side. 

    From a long term perspective, I always wanted to settle in my home state, i.e. Rajasthan.

    Accordingly, after a stint of around three and half years with KCO, I moved to Jaipur and for the first few years, I wanted to just learn as much as possible in terms of managing court practice, advocacy and understanding the intricacies of litigation. In Jaipur, I initially worked with Chir Amrit Legal LLP as a Senior Associate, where I was fortunate to learn under Mr Sanjay Jhanwar (Sr. Advocate) and Mr Prakul Khurana.

    In 2020, I joined the Chambers of Major RP Singh, Sr Advocate and the then Additional Advocate General (AAG), as Assistant to AAG and continue to work under his guidance even today. Under his guidance, I received intensive training in court craft and advocacy, which has certainly helped me improve immensely as a lawyer. He graciously allowed me the flexibility to take up my own matters and to gradually build an independent practice. 

    With the support and blessing of my Seniors, I was fortunate to set up my independent Chamber in August, 2022 after extensive training of more than six (6) years.

    Your experience includes representing the Government of Rajasthan in key disputes. Can you highlight some of the challenges and highlights from your time handling matters related to finance, revenue, indirect taxes, and other departments?

    The experience of representing government departments does help one to gain a deeper strategic understanding of matters from the perspective of the government; in understanding how the institutional machinery works on policy matters; and generally in terms of how the decisions are taken. 

    Now practicing on the private side, the learnings from my experience in representing and advising government does help me in having a better perspective in matters where the government is on the opposite side. 

    Also, governments are the biggest litigators in our legal system and in representing it, one gets to work on a diverse range of matters and really fast forwards the pace of learning.

    In your current chamber practice, you cater to both transaction advisory and dispute resolution mandates. How do you balance these two aspects of legal practice, and what unique challenges do you face in each?

    As I said, during my time at KCO, I had the unique opportunity to work on transactional and litigation aspects simultaneously, for matters under IBC. While traditionally there is a clear segregation between transactional work and litigation work, but in my experience I have realised that one is a better transactional lawyer with the experience of litigation and similarly, one is a better litigation lawyer, with the experience of transactional work.

    As a transactional lawyer, one has to comprehend all the future eventualities while drafting agreements and documents between parties. Having a perspective that how the document so drafted will be construed in arbitration or courts, if it goes in dispute, helps one to give better advise at the transaction stage. The reverse is also true for litigation lawyers, particularly for those practicing in commercial laws. 

    I have experienced so while representing and handling complex commercial arbitrations or court matters involving large volumes of contracts such as Concession Agreements, Financing Agreements, Shareholders Agreement, EPC contracts, Service Contracts, etc. 

    In terms of managing a practice to advise on both transactional and litigation aspects, I have separate teams in my Chamber which work exclusively on transactional and litigation matters, respectively and the final advise or work product is reviewed by me. The chamber also focuses on training the associates to have multi-disciplinary understanding such that they are also trained to deliver a holistic solution to the client. 

    Obviously, with my litigation practice when I am in Courts for a good part of the day, it may at times be difficult for me to singularly manage the transactional practice which requires more desk work. Therefore, I have focused on retaining and nurturing experienced associates dedicatedly working on transactional matters to be able to deliver holistic work products in a timely manner in a Chamber set up, where the end responsibility remains mine.

    Could you share an anecdote or case that was particularly challenging and how you approached it?

    There are various interesting and challenging matters which I cannot talk about since they are still sub-judice in appellate forums. 

    One of the challenging matters I did was a road construction arbitration during the COVID-19 pandemic. I found it challenging since (a) I was the only Counsel responsible for preparing, drafting, researching, coordinating with the Government Officers and also to brief the Senior Counsel on behalf of the Government to defend a claim of more than Rs. 250 Cr.; and (b) barring last one hearing in the arbitration, the entire arbitration was held virtually including for cross-examination.

    The work on this arbitration went on for around one and a half year and I had to really burn the midnight oil on many nights to prepare and be ahead of the opposite side, which was represented by a Tier-1 law firm. 

    Generally as a lawyer one is only trained to look at legal principles, but the added interesting work involved in the matter was to understand the intricacies of road construction and engineering to be able to do proper synthesis of technical matters. I cannot say I became an expert in road construction after this matter, but it certainly tells you that as a lawyer, one gets to work on a variety of matters that keeps the urge to learn alive on each day.

    While we succeeded only partly in the matter, I was humbled to have received the kind appreciation from the Presiding Arbitrator, upon conclusion of the final hearings, as also from my Senior.

    As retained advisor to large Indian business and startups, you describe your role as an external general counsel. What does this role entail, and how do you oversee both transactional and dispute mandates for your clients?

    I do not have any title as External General Counsel but in order to summarise the range of services that I deliver to my clients, I use the term in an informal manner and also because most of the clients may have in-house legal team for general compliances but not to advise and coordinate with the management / business teams on complex legal-commercial issues. 

    As I have already explained, my chamber caters to both transactional and litigation services, which has fortunately been appreciated by a number of large businesses, who have retained me for overseeing and helping them with all their transactional and litigation matters with the expectation that I understand their business and commercial needs while advising them holistically. 

    Increasingly, I have felt that the upcoming businesses or for that matter even established businesses require steady and continued legal support from a lawyer, who is in active practice interacting with other clients and not in their in-house system, to be able to have a better outsider or on-field view on various issues, as early as possible before they rake up. This is possible only based on continued association with the clients to be able to understand and appreciate the needs of the client from a broader perspective while advising on specific issues.

    In this capacity, it is not necessary that we undertake the entire work but sometimes depending on commercial requirements of the client, I advise my client to engage services of other professionals/law firms with whom my chamber works in coordination. The underlying principle being that my role is not only to provide legal services but to keep the best commercial and legal interests of my client to help them navigate their requirements. 

    Thankfully, I have been receiving positive feedbacks from my clients so far on this working model and hope to grow this area of practice more.

    Your advisory work spans restructuring, insolvency transactions, GST matters, investment fund advisory, and more. Can you share a specific transaction or advisory mandate that you found especially interesting or complex?

    The earliest and cherished experience for me was to work on a large multi-jurisdictional financing transactions during my time at KCO. Apart from the long night calls due to the difference in time zones, I learned how one has to apply the prevailing laws and regulations to tailor make an agreement by incorporating the commercial wishes of the parties in the best manner possible. Being a multi-jurisdictional financing transactions, we dealt with the rules under FEMA and the RBI directions to accommodate the terms of the transaction between parties. The entire process of negotiating on the commercial aspects with the legal interpretation of the applicable laws was something that I found really interesting and complex, as it then helped me build an understanding that as a lawyer when one negotiates or takes a position, it has to be backed by sound legal reasoning else the other side can simply roll you over.

    There are many such experiences and learnings but the core principle that I have come to understand is that as a lawyer, one must not stop thinking or prematurely jump to assumptions or conclusions and one  must keep exploring and reinterpreting the bare texts of law as much as possible.

    Considering your diverse experience and success in both private practice and government representation, what advice would you give to law graduates entering the field today? Are there specific skills or mindsets they should cultivate for a successful legal career?

    From my experience so far, I can only say that give your best at your work place. Whatever assignment or work comes your way, take responsibility for it like you have to be personally answerable to the Court or the client, for your work. If you start inculcating such an attitude, your work will speak for you.

    In terms of skill set, the fresh graduates should focus on developing a multi-disciplinary understanding and keep themselves abreast with all the new legal developments to gain knowledge about other areas of law, in which they may not be working. Law evolves and develops every day and as new entrants into the profession, you have the benefit of looking at everything from a fresh perspective to contribute to better development of law.

    Get in touch with Hemant Kothari-

  • “I appeal to the young lawyers to have an empathetic and humane approach with integrity towards the downtrodden and poor litigants for whom lawyer is the only hope to fight for justice for him/her”- Sudeep Vijayan, Independent Legal Practitioner

    “I appeal to the young lawyers to have an empathetic and humane approach with integrity towards the downtrodden and poor litigants for whom lawyer is the only hope to fight for justice for him/her”- Sudeep Vijayan, Independent Legal Practitioner

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

    Can you share with us your journey into the field of law, from your decision to pursue it as a career to your experience at Hidayatullah National Law University and GGSIPU for your LL.M. and your recent decision to enrol for a Ph. D. program with IIULER?

    First of all, I would take this opportunity to thank Superlawyer for this interview and convey my deep appreciation for this endeavour as it could offer your young readers some valuable insights while planning their life around law as a career. 

    Addressing  the first part of your question on deciding to pursue law as a career; I would like to tell you that  I was a student of Physics, Chemistry and Biology up to 12th standard; and had no family member into active  legal practice, but I think my flair for languages and my father’s inspiration who despite being a serving Army officer ; pursued Law. Since my scoring in languages had remained stable throughout my school career, the orientation classes helped in getting an insight into the field of law. Thereafter, after completion of my 12th Std, I cleared entrance examinations for Hidayatullah National Law University, Raipur (HNLU) and Army Institute of Law, Mohali (AIL) in the year 2003. I decided to continue with HNLU. HNLU was established in the year 2003, and I could become a part of its 1st Batch having passed out in the year 2008. The State of Chhattisgarh was established in the year 2001, so our batch had a unique distinction of being from a new university in a newly established state, which had its own challenges but, it soon turned into opportunities for all my batchmates. 

    Now coming to the second part of the question; I would like to say that the professional work environment of a career in law is quite dynamic which entails frequent changes in laws, new legislations, delegated legislations etc. I have always believed that life in general and Law in particular is an ongoing process of learning; one needs to keep a tab on new developments to keep oneself updated and the grasp the diversity of knowledge. I, thus, completed my LL.M in Corporate Law from USLLS, IP University, Delhi during 2014-16 and currently pursuing a Ph.D. from India International University for Legal Education & Research, Goa (IIULER), on the topic of ‘Food packaging and food Contact materials’ and its Regulatory & Legal Standards in India’. IIULER is designated as the 1st International University for Law in India and is an initiative of Bar Council of India Trust-Pearl First.    

    You have a diverse career path, including working with ZEUS Law Associates, KPMG, and the Ministry of Finance. How did these experiences shape your expertise in tax law and advocacy?

    Law as a profession has always intrigued me with its depth and ambit and I have always wanted to explore the diverse verticals that it encompasses. During the final stages of college education, drawing inspiration from revered names in law practice i.e. Sh. Nani Palkhiwala & Sh. Harish Salve had both started their respective careers in the field of taxation. I was deeply inspired to take-up tax as a career option despite the general trend being to opt for court practice, corporate practice or capital markets. Despite being involved in matters of significant constitutional issues having national and international repercussions, they are still considered doyens of tax practice. My professional journey commenced with the tax team at Zeus Law Associates, New Delhi followed by KPMG. Both these stints gave me incredible insights into tax as an area of practice coupled with much desired cross-country work exposure. I had also learnt the importance of working with professionals from different disciplines, since it involved working with Chartered Accountants, Company Secretaries, Architects etc. These interactions gave me immense insight into overall working of ‘business transactions’ and added incredible value in my growth as a lawyer. From early part of 2013, I had ventured into independent practice and started to take-up matters in other areas of law in addition to my continued work in tax. Hence, I would encourage young graduates to bear in their mind that life shall always give you avenues to earn and learn. As long as you are able to identify those avenues which can catapult you and enhance your own sense of individuality, you should choose them over anything else no matter what the costs. I don’t intend to sermonise this but, if one were to practically see within the legal profession and perhaps medical profession too, there are no defined career progression or milestones which more or less exists for other professions. It’s all upto an individual about how one intends to lead his life. Hence, as and when one is able to identify an avenue of personal growth, one must prioritise it and seize the opportunity and work towards enhancing one’s skill set. Please understand that, skill set doesn’t really mean ‘legal skills’ alone it also means honing-up ‘life skills’ and can be as simple as one’s ‘ability to listen’, ‘time-management’, ‘language’ etc. It is for a reason that, law as a career lacks any entry age or retirement age as in life there is no specific age or stage for learning.  

    Could you tell us more about your role in formulating key proposals and legislative drafting for the Ministry of Finance? What were some of the most significant challenges you faced in this role?

    I have had the opportunity to work as a Consultant with the Ministry of Finance, Department of Economic Affairs, Govt. of India in 2016-17. This assignment entailed exploring the arena of legislative drafting and policy making for the said Department. This entailed attending stakeholder’s consultation process, undertaking research, preparing notes from legal standpoint, and drafting of statutory legislations, amendments, circulars etc. as desired by the said Department.  I can definitely say that it was quite an enriching experience. It gave me a bird’s eye view regarding the functioning of various securities laws in India and how policy making by the Departments tries to respond to challenges and concerns faced by the stakeholders and the public at large.        

    Co-founding Integricon Consultancy Services (ICS) is a significant milestone in your career. Can you share the motivation behind starting ICS & ILO and how it has evolved to offer comprehensive consultancy solutions?

    The basic idea behind ICS is to bring the concept of seamless cross-practice experience to clients. As a result, myself and two other partners were able to establish ICS in the year 2020 as a one stop consultancy service solution for clients. So as to provide these consultancy services, we have a bouquet of professionals from myriad walks of life viz., bureaucrats, lawyers, chartered accountants, cost accountants, economists, engineers, technocrats and company secretaries. ICS engages with various Companies, PSU’s etc. for meeting their consultancy, research and training needs.  

    In addition to the same, we had established Integricon Law Offices (‘ILO’) as a full-service Law firm for legal services and as a think tank for research and legal services. The think tank works on various vacuum areas of anticipated legislation world over and elucidates various situations from a legal standpoint involved.  On the legal services side, the ILO focuses on litigation practice, corporate practice and tax & regulatory practice. I personally look after the tax and regulatory practice including Food Safety and Standards Act, Legal Metrology Act, NMC Act & related Rules etc.      

    As someone with extensive experience in the legal field, what advice would you offer to fresh graduates who are just starting their careers in law? What skills and strategies do you believe are essential for success in the legal profession?

    All fresh graduates should journal their life and professional experiences. This would not only assist them to traverse through a career in law but also make them mindful of their respective professional/ life environment that they are a part of. This would allow them an opportunity to evaluate their respective strengths and weaknesses. Law offers myriad career choices. Thus, in addition to these career choices, a graduate should also try and develop a sectoral focus by integrating technical knowledge and expertise and not merely restrict to the nature and kind of work coming their way. After all, apart from professional journey it’s a life journey as well hence, both needs separate prioritising. In a lighter vein, I can only say that in this world of T20 cricket, a career in law practice is a like that of a Test Match wherein after surviving a few testing sessions the playing conditions are bound to get better. Hence, it’s all about staying put on the crease while trying to be the best player version of oneself alongside. 

    It is famously said about lawyers that they have this unique capacity to do what common people might find boring. Therefore, so as to answer your question, fresh graduates who are at the stage of commencement of their careers need to really hone up their capacity to pay attention to details. Moreover, no work should yield satisfaction unless there is an internal assessment of whether one has performed to the best of their capacity on a given day. Late Nani Palkhiwala had mentioned that, graduates coming out of law colleges should not be ‘ethical literates’ and they should inculcate a greater sense of understanding about public good hence, it is important for graduates to develop a public character while pursuing a career in law.

    For the lawyers/ young law graduates who aspire to take to court practice, my only advice is to be a keen practitioner who can challenge and alter his/her own thought process every day on settled legal propositions as per human and societal needs because that helps civilisations grow into a certain direction. Also, I appeal to the young lawyers to have an empathetic and humane approach with integrity towards the downtrodden and poor litigants for whom lawyer is the only hope to fight for justice for him/her. 

    In the end, I would like to once again thank Superlawyer for their initiative which has afforded me an opportunity to try to put my perspective on law as a multifaceted profession before the younger lawyers of the country.  

    Get in touch with Sudeep Vijayan-

  • It is always an advantage to have a 360-degree perspective on briefs, as it helps avoid situations where you win the battle in one forum yet lose the war in another- Lakshmi Menon, Independent Legal Practitioner at Law Chambers of Lakshmi Menon

    It is always an advantage to have a 360-degree perspective on briefs, as it helps avoid situations where you win the battle in one forum yet lose the war in another- Lakshmi Menon, Independent Legal Practitioner at Law Chambers of Lakshmi Menon

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

    Can you share with us your journey and what inspired you to pursue a career in law, especially with your impressive academic achievements?

    Like many others, I was once keen on cracking the UPSC exams and making my mark as an IAS officer. I was told by my family and friends that attempting the UPSC with law as a subject paper would make things easier. This made perfect sense. Law is after all a key pillar of governance, and I believed that having a degree in law would naturally give me an edge over my competitors when attempting the UPSC exams. So to my mind, the law was simply a means to an end at first. This is by no means to say that I did not take my CLAT preparations very seriously. I moved to ISC from the State Board after Class X as I felt this would allow me to pursue subjects that were more relevant for CLAT with more rigor. I also signed up for CLAT coaching classes, and gave it my best to make it to a good law school. 

    My larger goal of clearing the UPSC did not waiver, that is until I actually started law school and fell thoroughly in love with the law. I was awed by this complex network of norms that held the social contract together while leaving enough room for clever interpretations and mental gymnastics that it never became tedious. I lost myself in my textbooks and lectures, spending hours at the university library to soak in as much as I could of what the law had to teach me. I soon realized that the law was no longer something I had to do, but something I wanted to do. Once this realization hit, I never looked back.

    As for my “academic achievements” as you call it, I believe they are the by-products of  two things. First, a genuine fondness for what I do, and second, discipline / hard work. I also believe that consistent performance, be it at academics or any area for that matter, is just as important as excellence. Consistency takes determination, and a willingness to commit continuous effort to whatever one does. This belief has helped me stay focused not just in my academics, but also in my work.

    You’ve had a diverse range of experiences, from working at a prestigious tax law firm to handling various civil and commercial matters. What prompted you to establish your independent law practice in 2019?

    It was in my first year of law school, when I participated in the Nani Palkhivala Direct Tax Moot in Mumbai, that I was drawn towards tax law. This led me to pursue an internship with Lakshmikumaran & Sridharan in my third and fourth years, when I was fortunate enough to be offered a PPO. The time I spent at LKS in the formative years of my career was crucial, as it concretised my affinity towards tax law and ensured that it would remain one of my core practice areas. My subsequent stint reading for the BCL at Oxford University considerably broadened my professional horizons and opened my eyes to the fact that I need not pigeonhole myself into any one branch of law. The course structure allowed me to craft a cocktail curriculum for myself comprising among other things finance, trade, and comparative corporate law, which prompted me to look beyond my interest in tax when charting my career trajectory. My internship with Mr. Philip Baker, QC, served as a reminder of the adrenaline rush that came with running a well-researched and well-presented matter, and rekindled my interest in litigation. Upon my return to India, I spent some time learning the ropes of litigation at the chambers of Adv. C.K. Nandakumar (now a designated senior counsel), where I also learned invaluable lessons on running an independent law practice. From there, establishing my own chambers seemed a natural progression and I was able to fulfil that dream in 2019 – thanks in no small part to the blessings and support of my wonderful group of family, friends, seniors, and colleagues. 

    Your practice covers corporate insolvency, property, tax, and other commercial and civil matters. Could you give our listeners some insight into the unique challenges and rewards of handling such a wide array of legal areas?

    There are moments when I identify all too well with the adage “jack of all trades and master of none” as a general practitioner, given the sheer scope of work. Apart from needing strong foundations in all areas in which you practice, you also need to constantly stay on top of domain developments – be it a landmark judgment settling (or-unsettling) a substantive question of law, or an obscure circular from a local authority that manages to make existing workflows obsolete in one swift stroke. Many colleagues also argue, perhaps rightly so, that the world is heading towards super-specialization. Increasingly complex problems call for increasingly complex solutions, and some say that it is simply too difficult if not impossible to gain the required level of insight into multiple domains at once.

    However, for every moment of uncertainty, there are two others to remind me that there is still immense value in what we do. It is always an advantage to have a 360-degree perspective on briefs, as it helps avoid situations where you win the battle in one forum yet lose the war in another. Such a perspective only comes with experience gained by handling matters across domains and forums. We also do not work in silos and make it a point to enlist the help of domain experts as and when required.

    In addition, and most importantly, the subjects we handle are all interconnected at various levels. It is not possible to practice say corporate or commercial law without having a good grip on property and tax law. Ultimately, what makes a good lawyer is their innate understanding of how people work and think. The broader your sense of how and what makes the world tick, the more effective you are as a lawyer. 

    You’ve represented both government and non-governmental organizations, as well as tier 1 and 2 law firms. How do you adapt your approach when working with different types of clients and organizations?

    Every client, whether a government organization or a business, has a set of attributes that is unique to them. This could be their nature of work, familiarity with the legal system, reporting requirements, personal convictions – the list goes on. There are some clients who need to be sat down and patiently walk through their legal strategy many times over, while there are others you may not meet in person at all and with whom you interact only when strictly necessary. Needless to say, a one-size-fits-all approach will not work here and you are expected as a lawyer to tailor your approach based on the unique attributes of the client as well as the matter at hand.

    While the specifics may vary, there are some aspects of client relationships that stay the same irrespective of the client. For instance, I make it a point to handle every client with a high degree of professionalism, always respecting the human element behind each litigation. I do not differentiate my clients on an interpersonal level based on where they come from or what their background is. Lessons learnt from working with some clients can also be transposed to others, making the overall processes stronger. 

    As a guest lecturer at several universities and a guest editor for peer-reviewed journals, you’re deeply involved in legal academia. How do these roles complement your legal practice, and what do you enjoy most about them?

    While I have carried forward an interest in legal academia from my law school days, I am not sure it would be accurate to call me “deeply involved” at this point, as time and bandwidth constraints have certainly impacted my involvement. In the past, I used to be a frequent contributor to my university law journal and newsletters, as well as some external publications. We had an in-house knowledge building team at LKS, whose high-quality content kept us young lawyers on our feet and up to date. At Oxford, I was part of the South Asian Political Thought Discussion Group and occasionally coached younger students for moots and peer-reviewed their papers. I still receive invites to deliver guest lectures on tax and insolvency law from time to time and speak at various events / platforms. 

    I believe it is important to keep in touch with legal academia in whatever limited way our work schedule permits. Making time to read the right literature and also interact with students and other academicians will go a long way in strengthening one’s knowledge pool, particularly on aspects one may not routinely encounter in the course of work. As the rush from one matter to the next rarely leaves room for creative thought or knowledge-building, it becomes necessary to find other ways to organically stay in touch with academia. This could even be something as simple as setting aside time to discuss learnings with peers and colleagues.

    You’ve been recognized with awards such as the “Emerging Women’s Leader” award. What do you believe contributed most to your success, both academically and professionally?

    Success in any field in my opinion is largely the product of three things – determination, hard work, and consistency. If you give enough time and commitment to anything you do, success will find you sooner or later. Cliched as that might sound, I can say from personal experience that the formula does work. I had my priorities well-set from a very early age and was highly driven to be good at whatever I did. I knew my strengths and weaknesses well, and I put in as many hours as it took to get the results I wanted. I was also fortunate to have a good support system of family that helped me however they could, especially my parents, my husband and one particular maternal uncle, be it through words of encouragement to inspire me or objective reality-checks to keep me grounded. 

    In your impressive list of publications, you’ve covered topics ranging from tax law to arbitration. Could you highlight one area of law that you’re particularly passionate about and why it matters in today’s legal landscape?

    Although I have written on a variety of matters in the past, they have all largely been the outcome and logical extension of some litigation or advisory opinion that I have rendered. This is an unfortunate reflection of the reality that litigation leaves very little time to focus on other areas of interest.

    That said, if I were to highlight one area of law as my favourite, it would have to be insolvency and bankruptcy law. As an office, we handle matters under the IBC across all forums, from the NCLT up to the Hon’ble Supreme Court of India. This has given us a well-rounded and elaborate perspective in handling complex IBC matters. Our interactions with a variety of stakeholders including shareholders, directors, creditors, resolution professionals / liquidators and others in the system have not only helped us better understand the commercial motivations behind many decisions made in the IBC space, but they have also given us the ability predict with some accuracy the roadblocks in a resolution / liquidation process and plan around them. India’s experience with insolvency and bankruptcy may still be maturing, but I very much look forward to continuing my work in this evolving domain.

    Given your extensive experience in the legal field, what advice would you offer to recent law graduates who are just starting their careers and navigating the legal profession?

    As a first-generation woman lawyer, I was told at various points throughout my journey that the road ahead would be more than a little challenging. When I left my plush corporate job and set out to read for the BCL and thereafter, came back to India to be a full time litigator, there were several well-wishers who gave me similar caveats about the transition to litigation. I can now say with the benefit of hindsight that they were not wrong. There is a lot of struggle and even more uncertainty, especially as an independent practitioner. In my initial years of independent practice, the lack of definite answers like where / when / how will the next brief come if they come and will they pay, were all very unsettling. And very honestly, they still are.

    What I was not told enough however, was how rewarding an experience it is to brave the storm and watch yourself grow into the lawyer you always wanted to be. It is in fact the years of struggle that taught me to trust myself better. I took many leaps of faith, some small and some big, I made mistakes, learned from my mistakes, sought help and gave help where I could, and made it my life’s mission to pursue my dream of becoming a good lawyer. I will take the very fact that I am speaking to you now as proof that all the time and effort put in over the years did pay off. 

    This would be my advice to my future colleagues who are just stepping into the legal profession as well. You have chosen a career full of promise and intrigue. The road to success may be more treacherous for some of you than others, but it will not be easy for anyone. The law truly is a jealous mistress, and will demand all the attention you can give. However, if you give it the attention it deserves, the sky’s the limit. Take the time to introspect and know the direction you wish your career to go, keeping in mind that there always is room to reorient down the line. Once you have this clarity, work with an office that teaches you not just the subject but also the smaller life lessons that will help you in your career. Build a robust network of friends, colleagues, and acquaintances, as the importance of reputation through word-of-mouth cannot be overstated. Last but not the least, never stop learning. There is an ocean of knowledge available at your fingertips – make good use of it.

  • As a young tax professional, one must try and understand practical nuances of law and significance of or rationale behind any amendment, pay attention to facts of each case, be in regular touch with your clients and understand their business by stepping into their shoes- Brijesh Kothary, Partner at Lakshmikumaran and Sridharan

    As a young tax professional, one must try and understand practical nuances of law and significance of or rationale behind any amendment, pay attention to facts of each case, be in regular touch with your clients and understand their business by stepping into their shoes- Brijesh Kothary, Partner at Lakshmikumaran and Sridharan

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

    You’ve had an impressive career in the field of indirect tax advisory, but I’m curious to know what initially drew you to the field of taxation. Could you also share your journey and the factors that led you to pursue law as your career?

    Thank you for taking interest in my career journey. I come from a business family, and as I grew up, the plan was always to brace the entrepreneurial journey, so I pursued commerce as the stream. I started looking after the books of accounts of our firms as I was graduating, which drew me closer to the number game in terms of the financial management and tax planning, and that is when I decided to pursue Chartered Accountancy. 

    During my articleship, as we represented clients before the tax authorities, I saw a scope in pursuing law as a career. I was drawn towards the legal aspect of taxation, since even while defending the clients, we used to always rely on the legal jurisprudence. I therefore decided to develop my legal acumen and use the skills that I acquired during my articleship to step into the legal industry and make the most out of it. The immense support that I received from my family and friends during this phase of my career is unforgettable. 

    Interestingly, when I joined Lakshmikumaran & Sridharan Attorneys, I was the only Chartered Accountant at their Bangalore office. Since then, the journey has been nothing but a rollercoaster, but one which I have thoroughly enjoyed throughout. I consider myself fortunate enough to be able to pursue indirect tax as my core area of practice. And I think the idea to pursue Law along with Chartered Accountancy has been one of the best decisions of my career. Having said the same, I truly aspire to be amongst the leading indirect tax lawyers in the country. 

    As a Partner at Lakshmikumaran & Sridharan Attorneys, you play a key role in overseeing business development and client outreach. Can you tell us about a specific strategy or initiative you’ve been involved in that significantly contributed to the firm’s growth and success?

    This is an interesting question. It is a well known fact that the outcome of business development and client outreach programmes are some of the key indicators to gauge a partner’s performance in law firms. I have been actively involved in such programmes, wherein we quite often discuss and strategize how to identify issues and support clients to structure their business to align with relevant laws. As part of regular business development activities, we try to generate leads and identify new projects in the areas of taxation. These initiatives have steered me to think out of the box and helped me in associating with new clients and securing new assignments from the existing clients as well. 

    I use social media platforms like LinkedIn and other applications to identify potential work opportunities, and also to share my views on issues that the industry may be facing. My regular interaction with business associations and Government’s grievance redressal committees not only helps me update myself with ongoing legal issues but also enables me to act as a medium for exchanging information between the stakeholders. I also try to attend as well as serve as a key speaker in important networking events through webinars or seminars. As a partner, it is my endeavour to offer strategic business development advice to the leadership, practice groups, and other associates who are working to strengthen their ties with the clients. 

    One of the most important things that I have realised throughout my journey is the importance of building trust. If your client does not trust you, they will never come to you. Even while providing them advice on the issues, I try to follow-up with them regularly to ensure that they don’t face any issues in implementation of the advice. I am also very active in updating the clients of any changes that are brought into the law which may have an impact in their business. This sense of involvement in their business has helped me gain their trust and confidence over the years. I strongly believe in building professional relationships with clients, which has worked in my favour over the years. 

    One of your significant achievements was in the implementation of GST (Goods and Services Tax) for various clients across different sectors. Given the complexity of this tax regime, what challenges have you encountered while working with clients from various industries, and how do you navigate these challenges effectively?

    When the GST laws were implemented back in 2017, the industry was caught unprepared. That is when our role as indirect tax practitioners played a key factor in providing requisite support to the clients. I very proactively took up the responsibility of understanding business needs for ensuring a seamless and glitch free implementation and smooth transitioning of the old laws such as Central Excise, VAT and Service Tax into the GST regime. 

    One major challenge that I faced was that as new as the GST laws were for the clients, it was new for us as well. Therefore, understanding the GST laws in depth and to align them with different business models effectively and efficiently with no room for error was a major challenge initially as it required a lot of brainstorming. Maintaining the finest quality of drafts at the shortest turnaround time was another challenge that we overcame as a strong team. However, with time we ensured smooth transitioning of business from the erstwhile laws to GST law. 

    Tax laws are ever evolving, and we often face challenges in implementing them in the dynamic business environment. However, my interest in these laws is such that I try to keep myself updated with every minor change that is brought in, to make sure that when my clients need some advice, I am updated enough to be able to provide them with a well-researched and practically implementable opinion.  

    You provide legal opinions and undertake tax compliance review for your clients. Could you share an example of a particularly complex or interesting case where your expertise in this area made a significant impact?

    Well, I would not like to call this complex, but an interesting judgement of the Supreme Court last year changed the position of a well settled law. The Apex Court in the case of Northern Operating Systems held that secondment of expatriates from foreign group companies to its Indian counterpart constitutes provision of manpower services and thereby leviable to tax. The industry under the genuine belief was not discharging GST. Pursuant to pronouncement of the said Judgement, the Industry has been receiving show cause notices from the Department with a proposal to demand GST along with interest and penalty, right from 2017. Since the volume of transactions is huge it has adversely impacted the Industry as it has become a huge cost for them. We are consistently working on this issue to justify the position and defend the same at appropriate forums to ensure that the issue does not have any further adverse effect on the industry and appropriate relief is provided to them in a time bound manner. I am hopeful that the Government would consider our submissions and come out with an eagerly awaited relief package for the industry.

    You oversee all tax compliances and tax related disputes of your family business. How did this experience in the corporate sector influence your perspective on tax compliance and advisory work, and what lessons did you carry forward into your legal career?

    Well, over the years I have learnt that the tax structure does not drive the business, rather it plays a minute but significant role in the decision making process. My experience in the corporate sector has given me a deep insight into how business decisions are taken. Obviously, the decision-making process in a corporate setup is very different from that of a family run business, but the objective of every organisation remains the same, i.e., to grow by being tax compliant. 

    The major practical challenge comes when I have to implement any advisory by understanding the business from the client’s perspective. The aim is always to be very certain while providing some advice to ensure that even if the same is challenged in the court, I am confident enough to defend the position. It has only taught me the importance of paying attention to every detail, no matter how small it is. An important lesson I have learnt which I strive to carry throughout my career is to never stop learning – every day is new; every day comes with a new challenge and the learning should never stop. I strongly believe that one should always be open to new challenges and opportunities. 

    Lastly, I would also like to state that my team plays a crucial role in my success, and I wouldn’t be able to reach where I am without them. There have been many life-long lessons learnt along the way, but the core of what sticks with me is the significance of having good team building and communication skills, and to believe and encourage your people to deliver results as a team. 

    In your role as a partner and throughout your career, you’ve been involved in recruiting and mentoring juniors. What advice do you have for young professionals looking to excel in the field of indirect tax advisory and taxation law?

    I would like to say to all young professionals that the dynamics of tax laws is very interesting. It is very important to start early and keep yourself updated regularly. You should have a really strong memory bank to remember and apply the legal provisions and important judgments as you interact with the clients or even colleagues. Have a proper repository of all important case laws and keep them handy for future usage. Stay focussed, be on your toes and develop skills to have a quick turnaround time. You may not realise it now, but the skills to have good turnaround time really does wonders in the long run. 

    As a young tax professional, one must try and understand practical nuances of law and significance of or rationale behind any amendment, pay attention to facts of each case, be in regular touch with your clients and understand their business by stepping into their shoes. The scope for professional as well as personal growth of tax lawyers in India is immense considering what a niche field of law this is, so make the most of it. It goes without saying that specialisation in a particular field of law is important, but I also believe that one must have a general understanding of allied laws and regulations which is equally important for professionals who are passionate to excel in the field of indirect tax.

    Your career highlights include providing advisory and litigation support for multinational clients. What advice can you offer to businesses, especially those with a global presence, to navigate the complexities of international taxation and compliance effectively?

    Navigating through the complexities of taxation and compliance can be challenging for businesses with a global presence. It is crucial to have a well-thought-out strategy and a team of experts to ensure you comply with local regulations while optimizing your tax position. I would really like to emphasize to the companies to have a good understanding of local tax laws. Establish a well-documented transfer pricing policy to determine how your transactions with global entities are priced. This helps prevent disputes with tax authorities and ensures compliance with local regulations on Income Tax as well as Customs front. Be aware of any Tax Treaties or Free Trade Agreements between countries. These treaties and agreements can affect the income tax rates you are subject to and the benefits you may receive on import of goods from outside India. 

    As a policy, MNCs tend to invest heavily on advanced accounting and tax technology solutions to manage their global financial data. These practices help them to automate reporting, improve accuracy, and provide insights into their international operations. One challenge I have observed during all these years is the preparedness of MNCs when it comes to submission of documents and records to tax authorities. It is crucial to maintain meticulous records of all financial transactions and relevant documents. Companies can strategize on identifying potential risks and uncertainties in their tax positions and back them with legal opinion from experts wherever necessary. They can also develop risk mitigation plans and strategies to deal with disputes or unexpected changes in tax laws with the help of their in-house counsels or external consultants.

    A fundamental advice I would like to give to the MNCs is to provide tax and compliance training to the employees who are responsible for undertaking financial transactions or dealing in tax matters. This can help prevent inadvertent non-compliance issues. Conducting regular audits and reviewing tax and compliance practices from time to time go a long way to ensure continued adherence to the ever-evolving tax laws.

    Finally, as someone with a wealth of experience in the legal and taxation fields, what advice would you like to give to students and fresh law graduates who are just beginning their journey in the legal profession and may be considering a career in taxation law or advisory?

    Starting a career in the legal profession, particularly in an area of law such as taxation can be both challenging and rewarding at the same time. Few pieces of advice for students and fresh law graduates embarking their journey in this field is firstly to build a strong foundation in understanding general principles of law before specialising in tax laws. You have to be very patient since tax laws are complex and are constantly evolving. Develop a professional network early in your career. Attend legal seminars, conferences and events to get accustomed to tax jargon. This will really help you build your confidence and develop good communication skills. Seek out mentors who have experience in tax laws and never be hesitant to ask for help. 

    As part of the education curriculum, students must work on developing strong research, writing and negotiation skills. Be adaptable in your approach to develop problem solving skills and techniques. Lastly, be humble! Kindness plays a pivotal role in establishing yourself in any firm or organization that you will go to. 

    As a parting remark, I would like to mention that taxation is one of the oldest coded laws, but a niche area of practice and is certainly worth considering as a long term career option.

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