Reading such weird emails make me want to never apply to a law firm and just enter in-house right out of college. Why is travel expenses only 3,000/annum? Even public transport would exhaust this in a few months. Also, the audacity to wish a happy new year below the email is insane, sounds like a shitty workplace.

Came across the law firm policies by an Indirect Tax Firm. To make it worse, even the few benefits mentioned on paper are not actually honoured, allowances are routinely not paid, there is no concept of sick leave at all, the sandwich leave policy is wrongly and harshly applied, and you’re left with just 15 leaves a year despite working Saturdays. So in reality, it’s long hours, six-day work weeks, no health buffer, and barely any time off, all while being expected to function at peak efficiency. It’s a classic case of policies existing only to look compliant, while employees are expected to silently absorb the cost, physically, mentally, and financially.

Office Circular No. 9 dated 16.01.2026

(issued under File No.11/17/UBR/Misc/Office/2026-2027)

This office circular is being issued in continuation and in addition to the earlier office circulars issued till date and not in supersession thereof. The directions contained herein would be read in conjunction thereof and not in contradistinction. If there is any contradiction, the contents of the present circular shall prevail. It is mandatory for all partners/associates/attorneys/staff of UBR LEGAL to follow the guidelines contained herein. This circular would be effective from 01.01.2026 to 31.12.2026. Earlier circulars would continue to operate till 31.12.2025.

Accordingly, it is notified as under:

1. Officeworkingdays: Office shall be open and functional from Monday to Saturday every week. Sunday alone shall be observed as weekly holiday for office. Should any attorney/staff be required to attend office for any urgent official work on Sunday, he/she would be compensated on a pro-rata basis. No leave/ rotational leave shall be allowed on Saturdays. Should anyone seek leave on Saturday or Monday, the intervening Sunday would also be included and counted in the sanctioned leaves for the year. The same would be applicable for any notified holidays as well.

2**. Office** timings: 9.30 am (IST) to 7.30 pm (IST). All must report in time. All must mark attendance in the manual/electronic register. Failure to mark, would be construed as leave or absence. It has been observed, regularly, that this direction contained in Circular No.6 and subseuent circulars was not being adhered to, especially by the attorneys. It would not be out of place that this non-compliance would severely affect the performance appraisal of such attorneys. It is hereby directed; in view of continued non-compliance of the above directions, that any attorney/staff member reporting to office post 10.30 am would be marked present for half day. Similarly, any attorney/staff member leaving office before 6 pm would be marked present for half day.

3. Lunch time: Lunch time is be for half an hour. Long lunch breaks are not appreciated. Lunch breadk must co-incide with the lunch time of the respective High courts to enable assistance to the arguing attorneys.

4. Infrastructure: Each attorney/staff has been provided with computers/laptops. The same shall be used for office work only during office hours. No attorney/staff shall carry the laptops/ books etc home or any place outside office (except if the same is required to be carried to court/tribunal). Apart from this, books have been provided in office for reading and reference. There is also access to Excus, Manupatra, Tax sutra and Taxindiaonline.

5. Officecleanliness: Cleanliness is next to godliness. Each attorney/staff is responsible and must participate in office cleanliness. Each attorney/ staff should maintain cleanliness of their desks. Unnecessary files/papers should not be kept. Court staff to ensure that files are properly stacked and neatly kept in storage racks. They must ensure that all files are scanned and soft copy of the file is maintained.

6. Dresscode: Each attorney/staff should wear white shirt and formal trousers to office. Women can wear western or Indian dresses. attorneys/staff can wear coloured western casuals on Saturday. No T-shirts/ Shorts/Cargoes etc should be worn on any day.

7. Annualleaves: The gazetted/notified leaves are attached with this circular as Annexure. In addition to the said notified leaves and weekly off (Sunday), each attorney/staff would be entitled to 15days paid leave. All half days would be computed/included for purposes of calculating the said sanctioned paid leaves. The same cannot be carried forward to the next calendar year. Any additional leave would be unpaid and would be deducted from the monthly compensation/retainer fees. Should the said leaves not be exhausted by the attorney/staff, the same can be encashed on a pro-rata basis. Each attorney must, however, apply for leave to the HR team and would proceed for leave only after approval from reporting senior/partner. Any leave without approval of the HR Team, would be considered as casual unpaid leave.

8. Weeklylistofmatters: Weekly list of matters/assignments handled/work done by each attorney shall be prepared and handed over to the reporting senior/partner on each Saturday. The said list should also contain the pendency list along with the stage of pendency. It has been noted that this direction contained in Circular No.6 and subseuqent circulars are not been complied with regularly. It would not be out of place that this non-compliance would severely affect the performance appraisal of such attorneys.

9. Billingandaccounts: Each attorney is responsible and liable to ensure that the work done by them is billed and invoice is issued by the accounts team to the client. If any work/conference/matter/assignment remains unbilled, the same would be viewed seriously and deducted from the respective attorneys’ monthly retainer fees payable to such attorney. Each attorney has to ensure every item of work undertaken by them must be reported in the "work updates" whatsapp group created for this purpose. Each attorney must also assist the accounts team in providing details for billing, ensuring that the bill is delivered to the client via email/whatsapp and any other mode. Each attorney must also assist in recovery of the said sums for their respective work done.

10. Weeklycauselist: A consolidated weekly causelist of all offices is prepared on Saturday. The purport and object of the said weekly list is to be prepared in advance. The matter is assigned to respective attorneys. Each attorney must read the file and ensure that the same is paginated and properly flagged. If instructions have to be sought from the client, the same must be done in advance. The concerned attorney must ensure that there is paper book/compilation of case law in each file. The concerned attorney must find out in advance about: (i) whether other side is ready with the matter or seeking adjournment; (ii) whether the matter is likely to reach or not; (iii) whether any additional documents have to be filed in the said matter or not; and (iv) outcome of the said matter is posted immediately on the WhatsApp group (without any reminders). The concerned attorney also must ensure that the roznama in the file is updated. Again, it has been observed that this direction contained in Circular No.6 and subsequent circulars are not being complied with regularly and seriously by most attorneys. It would not be out of place that this non-compliance would severely affect the performance appraisal of such attorneys.

11. Newsletter: We have initiated an exciting venture called “‘Lex Loquitur”. The same has been appreciated by one and all. However, the delay in issuing the same has been a major concern. Each attorney must contribute to the said news letter. The same should be out for publication by the 7th of the following calendar month to which it relates. Each attorney must circulate a copy of the same to their contacts/professional groups/peer groups.

12. Caselawdigesting: Each attorney must be abreast with latest court rulings. For the same, each attorney must read 10 case laws a month (not to be repetitive or overlapping) and the same should be discussed in the monthly case law digesting meeting. This would also encourage and promote juniors to hone skills in order to present the cases before the courts as well.

13. Clientupdates: Client is the king. We all are in service industry. We must serve the client with utmost sincerity and promptness. Email should be sent to the client about the listing of the matters, in advance, and update post the court date withoutfail. Each attorney must attend to client calls and if required, escalate to the reporting senior/partner. Client feedback is going to be one of the most important for performance appraisal.

14. Dutytocourt: We exist as long as the courts exist. It is our bounden duty to the court to present proper facts based on instructions. No attorney should make a statement before the court in absence of proper instructions from the client/reporting senior/partner. It is also imperative that we comply with directions given by the courts such as filing of affidavits, replies, rejoinders, service affidavits, written submissions/synopsis etc. The same must be done immediately. We should not seek any unnecessary adjournments in any matter.

15. Officegetogethers: Annual office dinner would be organised during the month of Holi and Diwali for all offices. Each attorney/staff must attend.

16. Offsite: Annual office offsite would be arranged, preferably in the month of December, subject to unforeseen/unfortunate and external circumstances. Each attorney/staff must attend.

17. Allowances: In addition to the monthly compensation and out of pocket expenses (only at actuals), each attorney/staff shall be entitled to the following allowances: (i) mobile phone allowance: Rs.3,000/- per annum; (ii) travel allowance: Rs.3,000/- per annum; and (iii) medical allowance: Rs.1,500/- per annum. The said allowances would be credited in the month in which the present circular expires.

18. Performanceappraisal: Each attorney/staff would be subject to appraisal at the end of the financial year. Compliance with the above instructions would be considered as part of performance appraisal and would be given due weightage.

19. Social Media: Social media has become important part of our lives today, whether we like it or not. Many attorneys/staff/interns seem to very be active on social media. It has been observed that they regularly post updates. The firm does not post any article/views or news of general understanding. However, when any attorney posts on social media, without the knowledge of the firm, it is being construed as "view" of the firm in as much as for the external world at large the attorney is associated with the firm. Hence, each attorney is strictly prohibited from posting any view/article/update on any social media handle which can be viewed as opinion of the firm. Should they do so, they must, mandatorily, add the following disclaimer: "Views are personal. They do not represent views of the Firm or any other person" to their post. Apart this, attorneys and staff members are requested to like and share posts of UBR Legal for wider circulation.

20. Notice period: Should any attorney/associate/staff desire to part ways with the firm, a mandatory notice period of two (2) months is required to be served by the concerned attorney/associate/staff from the date of the notice. Should this notice period not be served, then the said attorney/associate/staff would be liable to compensate the firm by way of notice pay (equivalent to his/her monthly retainer fees/compensation) for the said period of two (2) months. It is clarified; however; the firm shall retain prerogative to waive such notice period should it so desire. Should the firm not desire the attorney to serve the said mandatory notice period or a reduced notice period, the firm shall not be liable to compensate the concerned attorney/associate/staff for the said notice period in any manner.

21. Agreement: Apart from the above standard instructions and directions which are applicable to one and all, as part of the firm, there would be additional terms and conditions which would be governed by the agreement entered into between the concerned attorney/associate/staff and the firm. The parties would be bound by the same.

22. Reporting Hierachy: It has come to the knowledge of the managment that several junior associates are not meeting the expecations of the client in terms of feedback/updating the client about the matter. Hence, it has been decided that only the named senior attorneys would be direclty interacting with the client. No other attorney, other than the named ones, would directly interact with the client. Senior Associates shall; however, continue to interact with the clients. All junior attorneys must report to the Senior reporting attorney who shall then, in consultation with Mahesh Sir, interact with the client. This has to be followed strictly. Strict compliance is mandated. The Senior Attorneys are: (a) Deepak Kumar Khokhar: He shall be incharge for all matters/cases at Delhi; Jammu and Kashmir; Punjab and Harayana; Uttarakhand; Himachal Pradesh, Jharkhand and Uttar Pradesh; (b) Annwesha Lasker: She shall be incharge for all matters/cases at Madhya Pradesh, Rajasthan, Chattisgarh, Bihar, West Bengal, Orissa, Assam, Arunachal Pradesh, Meghalaya, Sikkim, Tripura and Manipur; (c) Jasmine Dixit: He shall be incharge of all matters/cases at Gujarat, Maharashtra and Goa; and (d) Raaghul Piranesh: He shall be incharge of all matters/cases at Karnataka, Tamil Nadu, Kerala, Andhra Pradesh and Telangana.

23. Miscellaneous: Any issue not addressed in this circular can be brought to the notice of the reporting senior/ partner and would be addressed based on facts and circumstances of each case.

We wish you a very Happy New Year !! Let us all strive to make UBR LEGAL one of the leading law firms in India.

Issued by Management