AYUSH ARORA
Tax (Direct/ Indirect) – Advisory/ Litigation.
PROFILE
Currently a final year – final semester
student at Dr. RML National Law
University, I have secured vital exposure in
taxation laws – both direct and indirect,
along-with cases involving economic
offenses. I have worked with teams in
advisory as well as litigation and am well-
versed with drafting of legal opinions,
applications to department, writ petitions,
etc.
The exposure gained through long-term
internships have carved my research skills
and I can take lead in cases, independently
arriving at appropriate conclusions.
I am well-versed at using Taxmann, VIL
GST, CENTAX, TMI and other tax-
specific as well as general databases, such
as Manupatra, SCC Online, AIR Online,
etc.
CERTIFICATIONS & COURSES
 Certificate course in Taxation laws,
SimuLegum (September, 2022 –
January, 2023).
 Certificate course in Insolvency &
Bankruptcy laws, Fortitude (Oct. 2022).
 Certificate course in Drafting of
Pleadings, EJustice India (December
2021).
EDUCATION
National Law School of India University, Bangalore
2024 – 2025 (Qualified for LLM via CLAT PG).
Dr. Ram Manohar Lohia National Law University, Lucknow
2019 – 2024 (B.A. LLb (Hons.) – Constitutional Law)
C.G.P.A. - 8.15/10 (A+ in Taxation).
Sir Padampat Singhania Education Centre (XIIth)
2019 – C.B.S.E. (93%).
Swaraj India Public School (Xth)
2017 – I.C.S.E. (94%).
WORK EXPERIENCE
Nitya Tax Associates [Long term internship – IDT Litigation]
December, 2023 – March, 2024 (4 months)
 Independently handled drafting of 7 writ petitions in the
nature of certiorari against the unfavorable order of appellate
tribunal, upholding the inaccurate application of refund
formula by the department u/s 54(3) r.w.r. 89(5).
 Drafted several litigation documents such as vakaltnama,
application for extension of due date for filing of reply,
application to department informing about favorable
decision of HC issuing a stay on appellate court’s order, etc.
 Drafted reply against SCN issued to a client to justify his ITC
claim owing to GSTR 2A & 3B mismatch.
 Researched on essentials considered by courts to determine
the nature of supply (mixed/composite) in cases of supply of
coaching services coupled with student kits including bags,
stationery, study materials, etc.
 Researched on application of S.17(5)(d) on businesses
involved in construction and letting-out of offices.
 Researched on proposition that limitation periods should be
construed strictly in taxation statutes.
 Handled cases involving allegation of mis-categorization of
goods for short-payment of GST.
 Used GST Portal for filing replies to SCN’s of several
clients. Filed Form GST APL-01, filed GSTR 3B for client
companies. Prepared compilations of documents to be
submitted in court for litigation.

PUBLICATIONS
 Arora Ayush, IPleaders “Career
Opportuinities in the wake of
economic disintegration”.
(https://blog.ipleaders.in/career-
opportunities-wake-economic-
disintegration/).
 Arora Ayush, Ipleaders “Major
Instances of Genocidal Crimes In the
World”.
(https://blog.ipleaders.in/major-
instances-genocidal-crimes-world/).
CONTACT DETAILS
__Phone – 9140873968.
Mail – ayusharorarmlnlu@gmail.com
Lakshmikumaran & Sridharan [Long Term Internship – DT Lit.]
May, 2023 – September, 2023 (5 months)
 Researched and drafted a legal opinion on implications of
S.281 during acquisition of shares of one company by
another.
 Researched on determination of “market value” for
allowance against captive production of electric power u/s
80-IA(8).
 Researched on implications of being declared an assessee-in-
default for non-payment of TDS u/s 221 vis-à-vis S.271-C.
 Researched on AO’s authority to propose additions u/s 153A
r.w.s. 143 in case nothing incriminating has been found
during search and seizure u/s 132.
 Researched on jurisdiction of A.O. to open reassessment
against a non-resident having no PAN card and extent of tax
liability at the hands of agent of such non-resident (u/s
160(1)(i)).
 Researched on meaning of the term “put to use” under newly
instituted S.115 BAB for allowance of income spent towards
purchase of new machinery.
 Researched on proposition that no 2 proceedings can be
initiated on same subject matter before the same authority.
 Researched on “due date” for submission of Provident Fund
by the employer to claim benefit of allowance (15 days from
when wages are due, not when actually paid).
 Researched on validity of invoking S.263 by CIT, while an
application is pending disposal before AAR.
 Researched on whether the transaction would amount to
slump sale, if only a part of business has been sold as a going
concern. Additionally, upon the validity of slump sale if some
assets have been retained by the seller. Additionally, upon the
utility of unabsorbed depreciation and business losses by the
transferor vis-à-vis transferee.
 Researched on director’s liability, being a principal officer
(u/s 2(35)) if tax money cannot be recovered from a company.
 Drafted a letter for withdrawal of application for ruling
pending disposal before AAR.
Amicus – Advocates and Solicitors (Direct Tax – Transfer Pricing)
December, 2022 & January, 2023 (2 months)
 Researched and drafted legal opinion upon interpretation of
Article 26 of Indo-Swiss DTAA (confidentiality of
information shared between contracting parties and necessity
to disclose such information to concerned assessee).
 Reviewed Transfer Pricing policies of 4 multinational
companies and recommended modifications.
 Used Transfer Pricing software – ACE TP for browsing
comparable companies for the tested party by applying
appropriate filters.
 Independently handled Transfer Pricing documentation of
numerous clients - drafting Group Overviews; Industrial
Overviews; FAR Analysis; Determination of Arm’s Length
Price; up to final closing of study.