NO TDS ON SERVICE TAX

With the advent of service tax, an interesting question has arisen whether tax is deductible at source under the IT Act even in respect of the service tax component of the professional fee/contract amount payable to the service provider/contractor.

The issue of TDS on service tax is getting hotter by the day. This issue got fuel with the issuance of a circular by the CBDT. In this circular, board has clarified that tax deduction at source under section 194-I of the Income Tax Act, would be required to be made on the amount of rent paid/payable without including the service tax. (Cicular No. 4 dated 28-04-2008). Reason given by CBDT in this circular that service provider only acts as a collection agent for the government.

After ths clarification, every body was of the view that the principal enunciated by ths circular is applicable to all the payments made by the assessee and accordingly no TDS is deductible from on the part of service tax whether it is professional's bill or contractor's bill.

But, to settle the issue, CBDT has issued another clarificatin vide circular F no. 275/73/2007IT(B) dated 30-06-2008 can not be extended to the payment made under section 194-J (Fees for professional and technical services). Therefore, TDS is to be deducted on the gross amount inclusive of service tax where the payment is being made u/s 194-J.

From the reading of both the clarifications, the reasons for two stands in two situtations can be discussed as under :

CBDT has given clarification on the matter by issuing circular stating that u/s 194-I TDS is deductible only on the rental income & not on service tax (circular no. 4 dated 28-04-2008) and u/s 194-J TDS is deductible on gross amount i.e. inclusive of service tax. (Dated 30-06-2008). The reason given by CBDT are that provisions of section 194-I requiers deduction of tax at sources on "any income by way of rent", whereas provisions of section 194-J requires deduction of tax at sources on "any sum payable" by way of professional fee, for technical services, royalty & non compete fee.

CBDT states that as 194-I requires deduction on income & service tax does not form part of income, thus TDS is not deductible on TDS. While in case of 194-J CBDT lays stress on "any sum payable" & forgets the part "by way of professional fee, fee for technical services, royalty & non compete fee." Now, Service tax does not form part of professional fee, it is over and above the professional fee which the service provider has to collect from the service recipient & pay to government. Thus it is not part of "any sum payable by way of professional fee".

From the above discussion I conclude that TDS should not be deducted on service tax component. The following reasons for this are as under :

1.      The money collected (by way of service tax) is instantly diverted by over-riding title.

2.      If we read basic charging section of TDS (Section 190), it requires the deduction of tax on income of  the recipient. (service tax is not the income as accepted by the CBDT).

3.      If CBDT accept in their circular that service provider only acts as a collection agency. Then why not for professional service provider is a collecting agency of government for the purposes of section 194-J, they only stress on the wordings of section 194-J, this is not a true law and has to be amended by finance ministry department.

CA Pankaj Galhotra

Email - galhotra.rishaan [at] gmail.com

Mob. 9915793-007

As citizens, observers and above all individuals who have the potential of being harbingers of social change, we have thoughts and avowed beliefs in the state of Indian democracy aplenty. But those vary between euphoric ideals which bind us together and the stark realities which force us to question those very fundamentals.  

Today, on the eve of India's 60th year as a Republic, I was drawn into thinking about the man who gifted us our constitution – Bhimrao Ramji Ambedkar – a great statesman, democrat, administrator and the first law minister.

I also instantly recalled Ambedkar's warning, which is discussed by eminent historian Ramachandra Guha's article "Ambedkar Desiderate" in a special issue of Outlook magazine:

There was "nothing wrong", said Ambedkar, "in being grateful to great men who have rendered life-long services to the country. But there are limits to gratefulness." It worried him that in India, "bhakti or what may be called the path of devotion or hero-worship, plays a part in its politics unequalled in magnitude by the part it plays in the politics of any other country in the world. Bhakti in religion may be a road to the salvation of the soul. But in politics, bhakti or hero-worship is a sure road to degradation and to eventual dictatorship."

The write-up and especially that excerpt made enough sense for me understand that greatness lies not in idolisation of a person, but rather in imbibing the cherished concept of what makes the nation great.

The "Ambedkar Desiderate" article encapsulates the contemporary problems stemming from historically prevalent dogmas and exigencies that have governed and continue to dominate our socio-political existence in India.

A look at our constitution offers a glimpse of India's history and the important events that shaped it and the way it shaped our society.

Some birthday facts about the Indian constitution:

• The Constituent Assembly took two years, eleven months and seventeen days to complete the task of drafting the Constitution spread through eleven sessions covering a total of 165 days.
• Late in the evening of 14 August 1947 the Assembly met in the Constitution Hall and at the stroke of midnight took over as the Legislative Assembly of an Independent India. 
• The Drafting Committee under the chairmanship of Dr B R Ambedkar was formed on 29 August 1947 to prepare a Draft Constitution for India.
• A total of 7,635 amendments that were tabled, the Assembly moved, discussed and disposed of as many as 2,473.
• The Constitution of India was adopted on 26 November 1949 and 284 out of 299 members appended their signatures to it on 24 January 1950.
• The Constitution of India came into force on 26 January 1950, since then the Assembly ceased to exist, transforming itself into the Provisional Parliament of India until a new Parliament was constituted in 1952.
• It is the longest written constitution of any sovereign country in the world, containing 395 articles in 22 parts, 14 schedules and 94 amendments.

In honour of the Constitution's 60th birthday, do you think the document has achieved what its writers had set out to do? Where has it failed us and where have we failed it? And what is our role as lawyers to help it change and adapt?

Legally Drawn is created by Vasanth Sarathy and is published on his blog www.legallydrawn.com

Hi
I have summarized information that I have gathered (after extensive research) about doing an LL.M from UK into one blog. I hope this blog helps the Indian students in taking the right decisions on whether or not to do a LL.M and also becoming aware of how things stand in general.

1. CONDITIONAL ADMISSIONS (Requirement of English Language tests) AND EXEMPTION: 

1.1 I got a conditional offer from my first preference college in London and had to submit my TOEFL/ IELTS scores to get an unconditional offer. Many colleges had given me an unconditional offer.

1.2 I spoke to the London college over phone and informed them that I had studied all throughout in English. After speaking with me, they informed me that if I submitted a certificate from my University (where I did my LL.B) stating that I studied the LL.B in English, they would waive the TOEFL/ IELTS for me and give me unconditional admission. Maybe others who have studied all throughout in English and have to fulfill the English language condition can make a similar request to the colleges where they have received conditional admission.

2. FINANCING YOUR LLM STUDIES

2.1 If you have a scholarship and only need to take a minimal loan, go by all means. The LL.M will add value to you as a person and academically. It would give you an exposure that you would not get here in India. In addition you would build up a worldwide network of contacts. Needless to say you would also end up making some really close friends.

2.2  If you're going to take a huge loan and finance your LL.M, then you should acquire significant, stable and highly specialized work experience in India to be able to pay off the loan in case you have to come back to India. At a lesser work experience level, it will be very tough to pay off a huge loan especially since your salary in India after the LL.M will not increase drastically.

2.3  If you're taking a loan and you think you can pay off the loan easily, then go by all means. But don't take a huge loan just from a foreign job perspective cause the risks involved are large. An important point is that a large loan puts a lot of pressure on you and gives you much less flexibility till you pay off the loan. In the present UK market it's next to impossible to get a job after the LL.M.

2.4 Another suggestion is to postpone your admission to the next year and earn some money to finance a major part of your studies/ living costs especially if you have age on your side. 

2.5 Banks in India have the highest rate of interest for an Education Loan unlike the UK and the US. The interest last year ranged between 12% per annum to about 13.5% per annum and for an amount of Rs. 7.5 lakhs and above most banks require a collateral of similar value and a third party guarantee. Even the housing loans are offered at a lower rate of interest than the education loans.

2.6  My calculation of taking a Rs. 20,00,000/- loan from Indian banks repayable over 5-7 years is that by the time you repay it, you would be paying back approximately Rs. 31,00,000/- lakhs or maybe more (my maths was weak so do the calculation for yourself too).:) Think about this figure because the repayment starts one year after you finish your course or 6 months after you get a job. The interest clock keeps ticking while you're studying, unless you're able to service the interest while studying. The expected EMI on the above loan of 20 lakhs is about Rs. 30000/- per month or more. This is a large EMI unless you're earning 1.5 to 2 lakhs a month (which you're unlikely to earn as a fresh graduate/ after only a few years of work experience or directly after your LL.B and the LL.M) and even then it’s a great pressure on you. 

2.7 If you/ your family can’t finance your studies, minimize the bank loan, even if you have to take one. Apply for all the scholarships available and take soft loans from parents, relatives, friends and well-wishers. This way, you don’t have the pressure of paying an EMI after your course or after you get a job.

3. REASONS FOR DOING THE LL.M:

3.1 Do the LL.M for the right reasons and not just from the perspective of getting a job in UK. The worst possible decision you can take in whether to do the LL.M or not is to decide on the basis of getting a job in UK. Do the LL.M only if you want to study further and become more specialized in the subjects of your interest and in areas of law where you already have some amount of experience in India and NOT for the job prospects.

3.2 For those of you planning to do the LL.M right after your LL.B, my suggestion is to work for some time and get some experience in India. The main reason for my suggestion is that after working for a while, you’ll be very sure about which areas of law really interest you. If you go for the LL.M at that stage where you know what you want to specialize in, it will help you much more than if you go without work experience. You might make the wrong decisions about the choice of the LL.M or the subjects you choose if you don’t have work experience.

3.3 The LL.M is really valuable from the perspective of widening your horizons, interacting with people from different countries, travelling to interesting countries/ places, experiencing different cultures and building up worldwide networks that would help you years later in an increasingly global environment. For me it was good to be a student again after so many years of working, apart from gaining specialized knowledge of course.

3.4 The course is tough and unless you do it properly you really won't benefit from it. There's enough scope for having fun provided you are regular with your studies. If you maintain a healthy balance you'll not only do well but also enjoy yourself. There's no point going for the LL.M, spending that much money, if you're not going to study seriously. Don't treat the LL.M as just another exam but try to gain as much knowledge as you can.  

4. JOB PROSPECTS IN UK AFTER THE LLM:

4.1 Barring a few UK law firms, most UK law firms really don't care if you have a LL.M or not. Their hiring decision is not made on the basis of the LL.M but on the basis of the LL.B and your relevant work experience.

4.2 By relevant work experience I mean a specialized work experience, which is related to the law firm's areas of expertise. Unlike India where you may need a more generalized experience and sometimes in a smaller law firm you're dealing with various areas of law, in UK the experience requirement is more specialized.

4.3 There's no point in having a general kind of work experience in India if you plan to work outside India. This is feedback that I have received from UK law firms and UK recruitment consultants.

4.4 Not one response from the UK law firms and recruitment consultants in 2008-09 had been positive about getting a job in UK after a LL.M, for persons with a LL.B degree from India. Things will be much worse now in 2010-11 with the present market conditions in UK. You'll also be competing with all the retrenched lawyers/ previous year LL.M students for jobs once you graduate. The LL.M may have more value in other countries like Singapore, Hong Kong etc. but even then you're not sure considering the present economic scenario.

4.5 Even after significant work experience in India, post the LL.M, you would probably start at a Trainee level or at best as a newly qualified solicitor (if you clear the Qualified Lawyers Transfer Test (QLTT). Your previous experience in India would be considered to a certain extent but will not be given a very high preference.

4.6 The more experience you have in India, the less the chances of getting a Trainee position as you would be then be over qualified for a Trainee position. Therefore for persons with more than 6-10 years experience in India, it becomes even more difficult to join a UK law firm in my view unless they are taken on as lateral placements (whihc is very tough).

4.7 Consider this point, why would a UK law firm hire you after a LL.M, when there are persons applying to them who have done a 3-year LL.B degree from UK and also have UK work experience in comparison to Indian work experience or no work experience. 

4.8 India is a choice destination now and foreign law firms were hiring Indian lawyers for their India Practices as well as other practices earlier, but those lawyers were being hired more for the purpose of being trained/ for their education in India and previous work experience than for their LL.M. The foreign law firms are hiring Indian lawyers because they hope that the market in India opens up for the foreign law firms in a few years and it is to their advantage that they set up "India Practices". Of course with the Mumbai High Court judgment things have become unclear once again. Ultimately it is now for the legislature to take a call. 

4.9 The foreign law firms definitely don't have an altruistic reason for hiring Indian lawyers but are doing it only for the reason that when the Indian market opens up for them, they can then send back those lawyers to work for their offices in India or advise their clients' on setting up in India. Further only a small percentage of the Indian lawyers who apply for jobs to foreign law firms get them. 

4.10 I also know persons from India, who have gotten jobs with foreign law firms without doing a LL.M, after about 5-6 years of transactional work, so a LL.M is really not that important for getting a job in a foreign law firm.

4.11 In the present recession a lot of Indian lawyers have been retrenched and have now come back to India, so think about that too before going for the LL.M. 

5. MY VIEWS (IF YOU HAVE TO COME BACK TO INDIA AFTER THE LL.M):

5.1 From an Indian law firm perspective, the LL.M really doesn't help you if you come back to India immediately after the LL.M. Senior persons in the profession have mentioned this to me.

5.2 If you plan to come back to India or are forced to come back for a job after the LL.M, then it's better that you get some work experience before you go for the LL.M. After 3-5 years of work experience in India, the LL.M may help a little bit but not much with Indian law firms.

5.3 Your salary with the Indian law firms will certainly not jump drastically after the LL.M. Yes, if you manage to get 4-5 years work ex after your LL.M with a law firm in UK and then come back to India, that would probably help you in the law firms in India.

5.4 Starting salaries in a lot of law firms in India have increased drastically in the past few years. India is growing and being a lawyer in India at this time is a good option. 

5.5 The LL.M may have also have some value for a MNC and a Legal Process Outsourcing Company in India but there also a lot will depend on your previous work experience in India.

Hope my views above help Indian students wanting to do a LL.M from UK. Please conduct your own research on the LL.M, job prospects etc. and let me know if there is any information above, which needs to be amended or is incorrect. I’d be happy to receive any comments and any additional information which persons on this forum may have to share.

I would be writing about my experiences in the LL.M in UK whenever I find time to do so. Keep checking. 

All the best and Cheers

Prash

An innocent girl, an avid tennis player, 14-year old Ruchika Girhotra had not the faintest idea of what fate held in store for her, when she walked into the office of the then Inspector General of Police and head of Haryana Lawn Tennis Federation, S P S Rathore. 

What commenced as a crime of molestation committed on a young girl has today, after 19 years and pittance of a punishment, translated into the molestation of the faith that the people of this nation vest in the judiciary and investigation authorities. Though an internal police inquiry had found him guilty within two weeks, according to Haryana’s former Home Secretary, J K Duggal, ‘political pressure’ prevented the filing of an FIR 

As if the meager punishment that has been awarded to the offender was not enough to humiliate the tireless efforts put in, there is incessant political mud-slinging about which government is responsible for burying the truth or which is responsible for promoting Rathore to higher ranks. 

It very conveniently lost sight of the fact that plight of the victim’s family is not lessened by discussions of how or why the offender was glorified after having committed a crime. 

To my opinion, this case highlights not just the failure of the judiciary in handing warranted punishment to Rathore but also seeks to ignite an argument on the need to free the judicial and investigating authorities from the clutches of politicisation. 

There is public outcry when a judgment such as this is pronounced, but the problem has to be dealt with at the grass-root level. Such cases, instead of being opportunities to wash dirty linen in public and proclaim ‘self as saint’ on the part of many officials, must be treated as an eye opener to the current situation.  

The case discloses a harrowing tale of what a victim’s family was made to go through for 19 long years. It has been stated by the father of the victim that successive chief ministers, including Bhajan Lal, the late Bansi Lal and Chautala ‘virtually shielded’ Rathore and promoted him. 

It is a wonder why the offender was not tried for abetment to suicide though in the initial stages itself, the special CBI Court Ambala held that a case for abetment to suicide was also made out. 

It is of little consequence that the victim took the ultimate decision of ending her life after three years of the incident and this should not mitigate the punishment nor absolve the offender of any possible charge. 

The extreme anguish that went on in her mind due to constant harassment of her family by the police compelled her to end her life. This case shows in a brazen manner the treatment that victims of molestation, rape and other instances of outraging of a woman’s modesty receive. As far as the woman is concerned there is not much difference. All of them are indicators of a society dominated by political whims, administrative hassles and judicial incapacity, and not to forget, social ostracisation. 

The Union Law Minister, M Veerappa Moily immediately spoke of ‘fast-tracking’ cases relating to women, especially those of rape, dowry and molestation. According to Moily, classification and prioritisation would ensure that such cases were fast-tracked in courts.

However, what has to be ensured is that such plans are actually put into practice so that the anguish faced by the family of Ruchika Girhotra is not endured by any other. 

As the State toyed with the idea of whether to place Rathore under Section 305 (abetment of suicide of a minor) or Section 306 (abetment of suicide of a major), the accused had been projecting himself as a hapless victim of the media.

Though the Special Public Prosecutor, CBI, C P Pandey, has said that they have received the requisite sanction to file an appeal for enhancement of Rathore’s six month sentence, the court of Additional District and Sessions Judge R S Atri has extended SPS Rathore’s bail till 8 February 2010. 

What remains to be seen however, is whether the public outcry and the immediate pacifying announcements by the State, in actuality do help the family of Ruchika Girhotra to taste justice. 

The Central Information Commission (CIC) has ruled that the Bar Councils of India too are subject to Right to Information Act (RTI), following hot on the heels of the Office of the Chief Justice of India last week falling under the Act last week.

Various papers reported that the Bar Councils would now come under the purview of RTI.

"It is held that the Bar Councils - Bar Council of India and the State Bar Councils - are public authorities within the RTI Act... the Bar Councils are directed to take all necessary steps to carry out their duties and responsibilities assigned by the RTI Act," information commissioner AN Tiwari told Indian daily DNA.

Although the BCs admitted they were statutory bodies (under the Advocates Act), they denied that they were public authorities and funded wholly or partially by the state. They therefore objected to being subject to transparency requirements.

The CIC would have none of it, for the following reasons.

So, good news, the BCI now has to answer RTI requests. How well they will and whether they will get drowned in applications is another question.

More interestingly, however, what would you really really like to know about the inner workings of your Bar Councils (of India or otherwise)?

Legally Drawn is created by Vasanth Sarathy and is published on his blog www.legallydrawn.com

An Indian law student has taken up the baton to defend Indian legal process outsourcing (LPO) against an onslaught of anti-Indian-lawyer comments on self-styled US legal tabloid AboveTheLaw.

Although the majority of comments on ATL are intentionally offensive and ironic, it has been a while since anybody has stood up for Indian Law Inc.

Indian guest commenter writes:

"As an Indian law student, I've had a good time reading some of the comments above.

Firstly - Suck it up. Okay, we get it. Some of you are pissed off, you're losing your jobs / work. But - your rant on a blog is hardly productive. Your time is better spent moving along and exploring ways to be more efficient with whatever work you have left. Until then, yes. You're going to keep getting your ass whooped by a 24 year old law student.

Secondly - Considering all the hostility directed towards the Indian lawyers - you should know that we are pretty good at what we do. The steadily increasing number of trainee-level recruits to your bigger firms from our law schools should also tell you something. It would be heartwarming to see you try and not pretend otherwise.

Thirdly - We don't give a shit. There's enough work for us Indian lawyers. With a booming domestic market, we have enough work to keep us occupied. What you should really be thinking is - if your firms are looking to come and give us work - outside of the "economic rationality" which has already been spoken about, it must mean that we're doing something right? Also, as for the "economic rationality" itself, most Indian firms pay pretty handsomely. It's just that the work that the LPOs are taking on - well, even the low - mid level associates can take on that work.

Well said.

But it still makes me wonder - why exactly is there so much animosity towards Indian lawyers doing US work for a fraction of the price?

Surely, it is nothing new and the business model and demand are now beyond question. So when will US lawyers face up to market realities instead of sticking their head in the sand?

Gujarat National Law University, Gandhinagar is organizing the 2^nd GNLU International Moot Court Competition (GIMC) from February 3-7, 2010. The first edition was organized in 2009 from April 2-5 and was appreciated by all concerned. This year’s edition promises to be even better and bigger than the previous one.

The theme of the competition is International Trade Law. Last year the moot problem dealt with national security, breach of privacy and trade between countries, while this year’s moot problem deals with climate change and trade. In spite of the fact the disputes in the moot problem are arising through a Regional Trade Agreement and are primarily trade disputes, the forum of adjudication is International Court of Justice, making the entire concept very interesting. The reason for the same is that the issue of applicability of International Law to a Trade dispute is still a grey area with no concrete judicial opinion.

GNLU takes great pleasure to inform everyone that for this year’s competition, GNLU and World Trade Institute (WTI) Basel, Switzerland have entered into a partnership agreement wherein WTI would award the winning team with a scholarship to attend its five week Summer Academy on International Trade Regulation.

 The World Trade Institute (WTI) is one of the world’s leading academic institutions dedicated to the regulation of international trade. It is a centre of advanced studies at the University of Bern and is closely tied with leading trade institutions in Geneva. The WTI transcends boundaries by fusing law, economics and international relations in interdisciplinary research, training and advisory services. As host institution of the Swiss National Centre of Competence in Research on Trade Regulation, the WTI is at the core of a global research network.

 For this year’s edition, GNLU has also partnered with Westlaw, wherein Westlaw is providing passwords to access its database to all the participating teams for the purpose of research. Apart from providing passwords, Westlaw would also be awarding the Winning and Runner’s up teams with books worth INR 50, 000. These are significant steps forward in the achievement of the aims and objectives of GIMC, foremost of which is the dissemination of knowledge related to pressing issues in International trade.

 Apart from association with WTI & Westlaw, GNLU is proud to announce that the final round of the competition would be adjudicated by a sitting member of the Appellate body of the WTO, sitting judge of the Supreme Court of India, senior advocates from Supreme Court and leading academicians from India & abroad. This would be for the 1^st time that a sitting member of the Appellate body of the WTO would be judging a final round of a Moot Court Competition. The prelim/ quarter and the semi final round of the competition would be adjudicated by a panel of judges drawn from academia, law firms and practicing advocates, who are experts in the relevant area of the moot problem.

The association of WTI and Westlaw and prize money on offer worth more than INR 75000 makes GIMC one of the most sought after legal events in the legal calendar. GNLU is also grateful to Government of Gujarat and High Court of Gujarat for their constant support in making this competition a reality.

 With 38 teams drawn from Europe, America and Asia including all the leading law schools from India, GIMC 2010 promises to be one of the biggest events in the legal calendar this year.

 For more information contact

Ashish Chandra

Convenor

GIMC 2010

Ph: +91- 9377404964

Legally Drawn is created by Vasanth Sarathy and is published on his blog www.legallydrawn.com

A group of ministers (GoM) on aviation security has recommended that hijackers should get the death penalty.

"The clause on death penalty to the hijackers had been a debating point as some ministers had a view on the legal aspects of this section. But it has been cleared," a civil aviation ministry official told Indo Asian News Service.

A report by human rights NGO Amnesty International on the death penalty in India estimates that at least 140 persons were sentenced to death between 2006 and 2007. Around 44 were sitting on Indian death row around 2007 according to Amnesty, although the Government does not release official figures.

The death penalty is carried out by hanging in India.

Amnesty criticised the quality of legal representation available in capital cases, as well as concerns about the safeguards to ensure fair trial  in terrorism cases.

While national and aviation security is important, is it a good idea that another offence is added to the capital offences list?

As lawyers, what do you make of the death penalty in India? Do you think it is necessary to keep the peace or is it a violation of fundamental human rights?

Calcutta University students are still waiting for their LLB exams as the University has not finalised its the new exams as required by the Bar Council of India (BCI).

Local Kolkata paper the Telegraph wrote today that although exams were meant to be held in December 2009, the Calcutta University had not yet ratified the new syllabus and examination rules at the highest level.

The paper wrote that: "A senior CU official alleged that the authorities were reluctant to approach the syndicate because of 'loopholes' in the [BCI's] suggestions."

Intriguing.

As far as I understand most law schools have implemented the new BCI rules. Have they made any difference to your lives?

Panjab University law school students have called off a hunger strike after several hours as the University caved in to their demands.

The Times of India (TOI) reported today that the Panjab University Student Union (PUSU) and the Hindustan Student Association (HSA) called for a hunger strike to protest against the increase in minimum lectures, to decrease minimum attendance requirements and to reduce the chairman's power.

According to TOI, the students wanted the requirement of minimum lectures in each subject to be reduced from 70 to 33 per cent.

Additionally, the students called for the minimum attendance in an academic session to be reduced to 70 per cent from 75 per cent, allegedly in accordance with the Bar Council rules.

According to the Indian Express the dispute appeared to have come to a head last Friday (8 January) over various issues, including graduate LLM programme reservations for Panjab University students and migration fees to move to the university campus.

An editorial published in TOI today asked whether "Chandigarh cops [are] scared of student leaders", having dropped charges against PUSU leaders who allegedly attempted murder and fired gun shots against a student from another local university last summer.

If all this is true, it sounds like a veritable warzone out in Punjab law school community.

Any thoughts as to what is going on?

And if any Panjab University students would like to elaborate, please get in touch with us. I for one would be interested in hearing the full story behind this.

Last year we also reported on the hunger strikes and four-year battle of students at Hidayatullah National Law University Raipur (HNLU). [SEE NOTE BELOW]

I have received a request from an HNLU student to clarify that the HNLU strikes were organised for a completely different reason and motivation from the Panjab University protests. I would therefore like to state for the record that the two are not directly related except for the fact that both involved hunger striking law students. Apologies for any confusion caused.

Either the Times of India thinks that only advocates are lawyers or that law firm lawyers are just not so very top.

While I certainly would not dare disagree with the calibre and legal genius of each of these individuals, could not at least one law firmite have made it to the list?

1. Fali Nariman
   The "wise man of the Bar" with a stature that "allows him to be blunt in court".
2. Soli J Sorabjee
   Former glorious AG, fierce free speech and HR advocate, "mad 'bawa' (Parsi) jokes", successful daughter.
3. Harish Salve
   The "legal robot" and all-round legal talent.
4. K. Parasaran
   "Articulate" and "ethically driven" "man for all seasons".
5. Ram Jethmalani
   Passionate about crimes with "rapier-sharp wit", proving crime does pay.
6. Abhishek Manu Singhvi
   "Buddha of the Bar", youngest additional solicitor general ever and happy enabler of all tricolor-wavers.
7. Mukul Rohatgi
   Voluble "king" of Delhi HC and Anil's gas dispute trusted counsel.
8. K.K. Venugopal
   "Constitutional crorepati", Emergency counterweight and collector - but where's the grey hair?
9. Rohinton F Nariman
   Cheerful corporate stalwart, fast riser to senior counsel, Fali's son.
10. Ashok Desai
    Reclusive former AG, softly-spoken but packing a serious punch and control.

Possible explanations:

• court-room work is simply more glamorous than the desk-bound transactional variety,
• the ones on the list really are a league apart that law firmites have not yet been able to match, or
• the TOI did not read the Lawyers Collective judgment that "legal practice" includes desk-work.

For Times of India's full list click here - it's a very entertaining read that brings out many a wonderful personality!

Interesting opinion piece by a UK tax lawyer on the best ways of coming out in the workplace.

Questions are, would this advice also work in India?

Do you know of many openly gay people working in law firms?

I, for one, suspect that there are few if any "equal opportunities and empowerment policies" at any law firms here but please correct me if I'm wrong.

James Quarmby - partner at UK national firm Thomas Eggar - suggests:

1. Do, if possible, choose your firm carefully before joining. Some of the bigger firms have fancy equal opportunities and empowerment policies, normally a good indicator of the level of acceptance you can expect. Others - often the smaller regional firms - are still living in metaphorical caves with their animals. Expect them to have less enlightened attitudes.  2. Don’t make any grand gestures or announcements. Hanging a banner over your desk emblazoned with the words, ‘Yes, I’m gay, get over it’, probably isn’t the best move. Lawyers are conservative creatures by nature and are easily shocked by… well… anything really. 
3. Do drop casual remarks into social conversations. These should leave no doubt which side you are batting for. “Oh, my boyfriend and I went to the theatre last night to see that play…” If said by a man, it leaves no room for misinterpretation.
4. Don’t make a big deal out if it. The less fuss you make about your newly declared sexuality, the less others will think it worthy of comment.
5. Do take your significant other to the firm’s Christmas party. You can be ­guaranteed that, within a few hours of arrival, the gossips will have done their work and that every last man, woman and child will know all the fabulous details. However, it’s probably best to avoid getting heroically drunk and snogging to the slow numbers on the dance floor. This may be a step too far.
 6. Don’t feel the need to conform to any of the stereotypes. I have never felt the need, for instance, to express a love for musical theatre. And girls, it’s really not necessary to drive to work in a Jeep.
7. Do challenge homophobic behaviour when it arises. In my experience this is never normally overt and when it is, takes the form of carelessly inappropriate remarks or jokes. These need to be stamped on and crushed like a bug so that the offender is under no illusions that a repeat performance will be tolerated. 
8. Don’t look for or expect homophobia where it doesn’t exist. We’re lucky to be in a profession that is generally well- educated, intelligent and tolerant. Most of your colleagues will want to be supportive if you come out. If they’re not then hit them over the head with a club. That last bit was a joke. Just. 
9. Do remember to keep your sense of humour and have some fun. It’s not all deadly serious. In short - loosen up, for heaven’s sake.
10. Finally, for those who are ashamed or embarrassed about being ‘abnormal’, remember the words of the late Derek Jarman, who famously opined: “Heterosexuality isn’t normal, it’s just common.”

Please share your local law advice or experiences in the comments.

Read about all the important changes in Indian corporate laws in the past year, in this comprehensive round-up of the latest laws and regulations by the as-ever excellent Indian Corporate Law Blog.

Covering everything from LLPs, Satyam-fallout-related changes in corporate governance, SEBI reforms, the Takeover Code and M&A, exchange controls, taxation and commercial arbitration.

A little something for everyone in a corporate law firm, in short.

Happy New Year!