Internship Opportunity at ZEUS Law Associates – December 2024

EUS Law Associates, a prestigious law firm based in New Delhi, is well-known for its expertise in business, commercial, and arbitration law. The firm has built a strong reputation for providing high-quality legal solutions. Now, in December 2024, ZEUS Law Associates is offering an incredible opportunity for law students to gain hands-on experience through a 4-week internship program.

Let’s explore the details of this exciting opportunity further.

Internship Overview

This internship provides a valuable chance for students in their 4th or 5th year of law school. Interns will work closely with experienced lawyers and immerse themselves in the dynamic world of legal practice. ZEUS Law Associates prides itself on delivering top-notch legal services. As a result, you will be part of a thriving legal team, which will offer substantial learning experiences.

  • Mode: Physical (in-person)
  • Location: ZEUS Law Associates, New Delhi
  • Duration: 4 weeks (December 2024)
  • Stipend: Paid (discussed upon selection)

Key Responsibilities

Interns at ZEUS Law Associates will be exposed to various tasks that help them gain practical legal experience. Here’s what you can expect:

  • Legal Research: You will conduct research on a variety of legal issues, including business and commercial law. In addition, you may be assigned special topics by supervising lawyers, allowing you to deepen your understanding.
  • Drafting Legal Documents: Interns will assist in drafting contracts, legal opinions, and case briefs. This hands-on drafting experience is essential for developing real legal skills. Furthermore, it gives you exposure to real-world legal scenarios.
  • Client Meetings and Court Hearings: Interns may get the opportunity to attend client meetings and observe court hearings. This, in turn, provides you with real-world exposure to how legal processes unfold.
  • Learning from Experts: You will work under the guidance of skilled legal professionals. As a result, you’ll gain insights into the functioning of a high-performing law firm, which is invaluable for building your legal career.

Why Choose ZEUS Law Associates?

There are several reasons why this internship is a great opportunity for aspiring legal professionals:

  • Hands-on Legal Experience: Interns will gain practical experience by working on real cases, conducting legal research, and drafting legal documents. Moreover, this exposure will help you build the skills necessary for your future career.
  • Courtroom Exposure: You will have the chance to attend court sessions and client meetings. Therefore, you’ll gain a first-hand look at the legal system in action.
  • Networking Opportunities: Building connections with experienced lawyers and other interns is a significant benefit. As a result, these relationships can prove invaluable in supporting your career down the road.
  • Certificate of Completion: Upon successfully completing the program, you will receive a certificate. Consequently, this certification will enhance your resume and boost your career prospects.

Eligibility Criteria

To be eligible for this internship, candidates must meet the following criteria:

  • Be in their 4th or 5th year of law school.
  • Possess strong research, analytical, and writing skills.
  • Demonstrate a genuine interest in the legal field and a willingness to take on responsibilities.

How to Apply

If you are interested in applying for this internship at ZEUS Law Associates, here’s what you need to do:

  1. Submit Your Resume: Send your updated resume to pragya.gupta@zeus.firm.in, highlighting your academic achievements and relevant legal experience.
  2. Write a Cover Letter: Attach a cover letter that explains your interest in the internship and why you believe you’re a suitable candidate. Additionally, mention your availability for the program.
  3. Use a Proper Subject Line: Make sure the email subject line reads “Internship Application – [Your Full Name]” to ensure it is easily noticed and not misplaced.

Application Deadline

The deadline for applications is 20th November 2024. However, since positions are limited and applications are reviewed on a rolling basis, applying early will increase your chances of selection.

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Supreme Court Divided Over Tax Assessment Timelines

In a split verdict dated 8 August 2025, the top Court considered whether the Dispute Resolution Panel (DRP) timelines are excluded from tax assessment deadlines. In the majority opinion of a bench of Justices B.V. Nagarathna and Satish Chandra Sharma, stated that the DRP’s 9-month period and AO’s 1-month period under Section 144C are additional to Section 153(3) under the Income Tax Act, 1961. The Supreme Court delivered the divided decision on tax assessment deadlines for foreign companies.

The matter in Assistant Commissioner Of Income Tax vs Shelf Drilling Ron Tappmeyer Limited arose from a high court ruling making proceedings time-barred under Section 153(3), as the limitation period expired before the Draft Assessment Order (DAO) was passed.Justice Nagarathna’s view prioritised the mandatory adherence to statutory deadlines as intended by the statute, whereas Justice Sharma’s opinion allowed for the extension of timeline in complex assessments involving foreign companies and tax disputes.

The verdict found the non-obstante clauses in Section 144C timelines operate independently and override that of Section 153(3). Also, the DRP’s 9-month period and AO’s 1-month period under Section 144C are additional to Section 153(3). The judgement referred to Commissioner of Income Tax v. Hindustan Bulk Carriers and reiterated that construction of a statute should not reduce it to futility. The ratio in Franklin Templeton Trustee Services Private Limited & Anr. v. Amruta Garg & Ors. was cited to show that interpretation of laws should not set a standard which is palpably unjust, unfair, unreasonable or does not make any sense

Justice Sharma opined that should proceedings under Section 92C be invoked, the time period in view of Section 153(4) of the Income Tax Act would be extended by a period of 12 months. Section 144C of the Income Tax Act mandates adherence to fixed timelines. A final assessment order needs to be passed within one month of the Draft Assessment Order under sub-section (4), or within 11 months if objections are filed before the Dispute Resolution Panel.

Considering the divergence in opinion expressed and split verdict, the Bench directed the Registry to place the matters before the Hon’ble Chief Justice of India for constituting an appropriate Bench to consider the issues afresh.

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