SOHAM PATRA

• Contributed to the Direct Tax Team.
• Predominantly Worked on provisions related to Income Tax and the Indian Contract Act, 1872.
• Collaborated with cross-functional teams on corporate projects, streamlining communication between departments.
• Reviewed tenders.
• Researched on various questions of law such as:

1. With regard to S.148 of the Income Tax Act, could the court open Reassessment proceedings for the Period 2011-12?

2. Whether trustees of a trust are personally liable if they acted in good faith and there was no intentional breach of trust?

3. Whether Charitable Trusts can claim Input Credit Amount of Application of Income?

4. Why did the court hold that client-attorney privilege does not exist under S.126 of the Indian Evidence Act, of 1872?

• In addition, Proof read SSA Agreements.
• Researched on the Reports of the A.I. Committee.
• Submitted a note on, Significance of IBC proceedings during the conclusion of the Internship.

• Researched, perused cases, and prepared case reports on matters related to writ petitions and pending civil matters.
• These matters primarily dealt with breach of Labour norms.
• Prepared and submitted a Report of the cases worked on.

• Researched and worked on matters related to Contract law, particularly law pertaining to indemnity, warranty, and surety.
• Researched on Arbitration matters and learned how to apply for arbitration.
• Went over recent judgements pertaining to Indemnity.
• Explored the Rights and duties of an Indemnity holder.
• Went over the suggestions by the Law Commission of India.
• Suggested ways to Improve the law pertaining to Indemnity.
• Analyzed enforceability of an indemnity clause and its non-application in the Indian regime.
• Studied application of indemnity clause within the legal framework of UK and the USA
• Provided recommendations on improving the existing framework regarding indemnity clause.
• Reviewed matters pertaining to arbitration agreements and relevant case laws.
• Submitted an extensive Research titled, "Enforcebility of Indemnity Contract".

• Conducted research and perused case laws pertaining to Income Tax Act, 1961 and filed IT returns for some clients.
• Learned the difference between filing ITR-1 and ITR-2.
• Researched on the recent amendments in the Income-tax regime
• Drafted replies to the Principal Commissioner of CGST and Central Excise for a client.
• Perused Case files on mediation and briefed my senior on the same.
• Prepared List of dates for assigned cases.
• Assisted in Drafting mediation agreements and Sale deeds.
• Worked on some matters which predominantly dealt with the Transfer of Property Act, 1882.

• Attended Proceedings and kept minutes to prepare case reports.
• Researched on a Leased Cum Developmental agreement in the event of a Force majeure prevalent in the case of Ganesh Prasad Behera v. Proprietor of Lake Placid & State of Odisha.
• Prepared Case Commentaries, List of dates and attended arbitration Proceedings.
• The above were prepared mainly for arbitration matters.