Incredible Legal Internship Opportunity at T&S Legal – Apply Now for May 2025

If you’re a budding legal professional seeking real-world experience with long-term growth potential, T&S Legal invites you to apply for its Assessment Internship Program, starting from May 1, 2025. This opportunity is ideal for individuals who are self-motivated, solution-driven, and ready to work with minimal supervision in a professional legal setting.

Whether you’re preparing for life after law school or seeking a practical stepping stone into corporate law, litigation, or legal consulting, this internship offers the structure, mentorship, and hands-on experience that young legal minds need to thrive.


📌 Internship Details

  • Start Date: 1st May 2025 (flexible based on availability)
  • Duration: 3 to 6 months (extendable based on mutual fit)
  • Stipend: Competitive and performance-linked
  • Location: S Block, Greater Kailash-I, New Delhi – 110048

Why Choose an Assessment Internship at T&S Legal?

Unlike traditional short-term internships, an assessment internship is designed with long-term collaboration in mind. Interns are evaluated not just on academic credentials but on work ethic, independence, and initiative—qualities that matter in the real world of legal practice.

Here’s why this opportunity stands out:

  • Hands-on Legal Work: Get exposure to drafting, research, documentation, compliance, and client interaction.
  • Professional Growth: Learn directly from experienced legal professionals in a boutique setting that encourages learning.
  • Flexible Start and Duration: Tailored to accommodate your academic or personal schedules.
  • Path to Long-Term Engagement: Outstanding interns may be considered for extended opportunities or full-time roles.

Who Should Apply?

This legal internship is ideal for:

  • Law students in their final or pre-final year
  • Recent graduates looking for practical experience before taking up a full-time role
  • Individuals with strong communication and organizational skills
  • Candidates who are punctual, responsible, and proactive
  • Those capable of working independently with minimal supervision

If you’re someone who enjoys problem-solving, legal research, and drafting, this internship will provide you with a professional platform to hone your skills.


How to Apply

To apply for the T&S Legal assessment internship, candidates must do the following:

📧 Email your Resume and a brief description about yourself to:
👉 Law.aloksaxena@gmail.com

📱 You can also drop a WhatsApp message at:
👉 +91 9811414931

💡 Tip: Keep your self-description concise (around 150–200 words), highlighting your interest in the internship, relevant experience (if any), and what you hope to learn.


Important Notes

  • Applications are being considered on a rolling basis, so early submissions are encouraged.
  • While the start date is flexible, priority will be given to those available from May 1st.
  • All applicants will be reviewed carefully, but only shortlisted candidates may be contacted for further steps.

Final Thoughts

A well-structured, long-term internship can often be the launchpad to a successful legal career, and this opportunity at T&S Legal offers exactly that. You’ll not only gain real-world experience but also demonstrate your potential for future roles—within the firm or the broader legal industry.

If you’re ready to take your first serious step into the legal profession, don’t miss this rewarding legal internship opportunity. Apply today and begin your professional journey in one of Delhi’s most promising legal environments.


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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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