Diwan Advocates

Taxation Law Practice

In the high-stakes arena of Indian tax law, Diwan Advocates serves as your strategic partner, empowering corporations, SMEs, individuals, and high-net-worth clients to navigate direct and indirect taxes with confidence. From visionary planning and rigorous compliance to audit defence, appellate proceedings, and courtroom advocacy, we transform fiscal complexity into competitive advantage across India's ever-evolving regulatory landscape.

Our practice is anchored in a deep understanding of the Income Tax Act, 1961, the GST regime, the Customs Act, and recent reforms under Budget 2026, including enhanced compliance mechanisms, simplified dispute resolution pathways, and updated thresholds for deductions and exemptions. We integrate proactive advisory foresight with robust litigation capability, keeping clients ahead of legislative change, judicial precedent, and enforcement trends across multiple jurisdictions.

Direct and Indirect Taxation Services

Direct Tax Advisory

Our direct tax practice provides end-to-end support across the full spectrum of income tax matters. We advise on sophisticated planning and transaction structuring, covering capital gains realisations, business reorganisations, and international operations. Our team conducts transfer pricing studies with comprehensive documentation, manages return preparation and filing, and represents clients during scrutiny assessments and reassessments. We also provide specialist guidance on complex provisions including Place of Effective Management (POEM), General Anti-Avoidance Rules (GAAR), and 2026 exemptions applicable to startups, family offices, and green investments.

Indirect Tax and GST Compliance

For indirect taxes, we manage GST registration across states, periodic return filings, refund claims, including those arising from inverted duty structures, and detailed compliance audits to ensure seamless operations. Our expertise extends to input tax credit optimisation through supply chain restructuring, customs duty assessments for imports and exports, anti-dumping investigations, and strategic trade policy advice under India's Free Trade Agreements. When disputes arise, we provide litigation support before GST authorities, CESTAT, High Courts, and specialised benches.

Dispute Resolution and Litigation

We represent clients across the entire tax dispute lifecycle, from initial assessments and show-cause notices through to appeals before the Income Tax Appellate Tribunal (ITAT), High Courts, the Supreme Court, and the GST Appellate Authority. Our work includes filing writ petitions to challenge arbitrary notices, disproportionate penalties, unlawful demands, and unconstitutional provisions, with a consistent focus on securing interim stays that protect client cash flows during proceedings.

Our approach combines meticulous record reconstruction, forensic transaction analysis, and precedent-driven legal arguments with practical settlement strategies, including advance rulings, rectification applications, and mediation under the 2026 faceless dispute resolution scheme. Whether defending against evasion allegations or pursuing the correction of appellate orders, we prioritise commercially viable outcomes that minimise litigation timelines and associated costs.

Transaction Support and Risk Management

For M&A transactions, private equity investments, project financing, and cross-border deals, we conduct thorough tax due diligence to surface contingent liabilities, transfer pricing exposures, and value optimisation opportunities. We structure transactions to maximise available incentives under central schemes, including Vivad se Vishwas, as well as state-level policies for SEZs, manufacturing hubs, and renewable energy projects.

Our cross-border practice analyses Double Tax Avoidance Agreements (DTAAs), permanent establishment risks, withholding tax compliance, and Mutual Agreement Procedure / Advance Pricing Agreement (MAP/APA) proceedings with foreign tax authorities.

Beyond individual transactions, we implement enterprise-wide compliance frameworks encompassing internal audits, peer benchmarking, and representations before tax officers during surveys or investigations. In the post-2026 era of digital tracking and AI-driven enforcement, we help clients adopt technology-enabled reporting, predictive risk modelling, and proactive policy advocacy to remain ahead of regulatory priorities.

Why Diwan Advocates for Taxation?

Diwan Advocates crafts tax strategies that safeguard assets, enhance efficiency,

and position clients for sustainable growth in a dynamic regulatory environment.

SPECIALIZED WHITE COLLAR CRIME TEAM:

Diwan Advocates maintains a robust and specialized White Collar Crime and Economic Offences practice, led by its Partner, Dr. Farrukh Khan. The Firm is widely recognised for advising and representing clients in high stakes matters involving allegations pertaining to complex financial, corporate, and regulatory misconduct. White collar prosecutions today are rarely confined to a single forum; they frequently unfold across parallel criminal, civil, regulatory, and insolvency proceedings, demanding a sophisticated command over substantive criminal law, procedural safeguards, and industry specific regulatory regimes. Our practice is defined by a strategic, defence oriented approach that is carefully aligned with the factual matrix, legal vulnerabilities, and commercial realities of each case.

INTERPLAY OF PMLA & IBC:

A key differentiator of our White Collar Crime practice is its strong integration with the Firm’s Insolvency and Bankruptcy Code (IBC) practice, coupled with our extensive experience in handling matters involving multiple cross implications. Our parallel expertise in insolvency and restructuring enables us to bring a nuanced understanding of corporate structures, financial arrangements, related party transactions, fund flows, and commercial decision making, which are issues that frequently form the core of allegations in economic offence and fraud prosecutions. Our experience in dealing with overlapping and interlinked proceedings, such as criminal prosecution, PMLA enforcement, insolvency processes, regulatory action, and civil recovery, allows us to anticipate risks, harmonise defence strategies, and prevent adverse spill over across forums, thereby adding substantial value to our clients’ overall defence.

OUR STRENGTH:

Our white collar crime team advises and represents clients across the entire spectrum of economic offences, including financial and banking fraud, credit related offences, corporate and accounting irregularities, diversion and misappropriation of funds, and money laundering proceedings under the Prevention of Money Laundering Act, 2002 (PMLA). We also act in matters relating to allegations in respect of cyber and technology enabled crimes, bribery and corruption, tax and fiscal offences, and violations of securities laws, corporate governance standards, and statutory compliance frameworks. The Firm regularly represents promoters, directors, key managerial personnel, senior executives, professionals, and corporate entities confronted with criminal prosecution, regulatory scrutiny, and enforcement action.

Diwan Advocates offers comprehensive, end to end legal support throughout the lifecycle of investigations and enforcement proceedings initiated by authorities such as the Enforcement Directorate (ED), Central Bureau of Investigation (CBI), Serious Fraud Investigation Office (SFIO), and securities and market regulators. Our experience spans advisory and representation in search and seizure actions, issuance of summons, recording of statements, provisional attachment and confiscation proceedings, arrest and bail matters, adjudication processes, as well as trial and appellate litigation. We routinely appear before Trial Courts, Special Courts, High Courts, and appellate forums across India in some of the most complex and sensitive white collar criminal matters.

WHITE COLLAR (NON-CONTENTIOUS) ADVISORY:

Beyond courtroom advocacy, the Firm places strong emphasis on proactive risk management and compliance. We advise clients on risk assessment, internal controls, compliance structuring, and preventive strategies designed to mitigate exposure to white collar criminal liability. Our objective is not only to defend proceedings once initiated, but also to safeguard personal and corporate rights, manage regulatory and reputational risk, and secure effective, outcome oriented solutions through precise legal strategy, deep subject matter expertise, and rigorous advocacy.

RECENT ENGAGEMENTS:

Diwan Advocates has extensive experience in advising and representing clients in some of the most sensitive and high profile white collar and economic offence matters in India. The Firm and its leadership have acted in cases involving senior political functionaries, prominent public officials, leading industrialists, infrastructure and real estate promoters, and senior executives of large corporate groups, where proceedings involved serious allegations of financial impropriety, corruption, money laundering, and abuse of official position.

Our experience includes representing clients in matters involving large scale infrastructure and real estate transactions, complex fund flow structures, alleged diversion and siphoning of funds, policy driven commercial decisions subjected to criminal scrutiny, and enforcement actions arising out of regulatory, vigilance, and investigative proceedings. Several of these matters have involved extensive media attention, multi agency investigations, and parallel proceedings before criminal courts, special courts under economic statutes, High Courts, and regulatory forums.

The Firm has also handled cases involving senior government officers and public servants facing prosecution under anti corruption laws, money laundering statutes, and economic offence frameworks, where defence strategy required a careful examination of decision making processes, statutory discretion, approvals, and the distinction between criminal intent and bona fide administrative or commercial actions.

Across these matters, our role has included advising during investigations, representing clients in search and seizure related proceedings, responding to summons and statements, handling arrest and bail proceedings, challenging attachment actions, and conducting trial and appellate litigation. Our experience in managing high stakes matters with cross implications across criminal law, regulatory enforcement, insolvency proceedings, and civil disputes has consistently enabled us to deliver coherent and effective defence strategies while safeguarding both personal liberty and long term commercial interests.

In an aggressive competitive structure, Intellectual Property Rights acts as a stimulant in building good will and mark in the market despite of being an intangible asset. Intellectual property laws promote the creation of human ideas/intellect. Intellectual property has become a backbone for being a distinct identity amide other national and international players. The TRIPS Agreement established the minimum global standards of IPRs protection as well as rules on enforcement, not ending to this it has brought along domestic IPRs regimes of WTO members under the jurisdiction of the WTO dispute settlement system.

Team of experts here at Diwan Advocates deals with all the types of Intellectual property following:

Copyright: Copyright under IPR protects written and published works such as books, songs, artistic work, films, and web content. Attorneys here provide a host of advisory services to their clients including Filing and prosecuting applications for registration of Copyright in India and internationally, Infringement and validity advice, Litigation: Cancellation proceedings, appeals, civil suits and criminal actions for infringement, Anti-piracy measures, Post Registration Services, Assignment, licensing and transfer, Specific agreements.

Trademark: Trademark under IPR protects sign, symbols, and logos, device that distinguish products and services of one from its competitors. Experts at Diwan Advocates provide advisory on trademark related dispute matters, Filing and prosecuting Trade Mark and Service Mark applications at the Indian Trademarks Registry, Filing and prosecuting Trade Mark and Service Mark applications internationally with the cooperation of our foreign associates or under the Madrid Protocol, Infringement and validity opinion, Litigation: opposition, revocation, rectification, appeals, criminal and civil suits for infringement and passing off, anti-counterfeit action, Appellate Board proceedings, Trademark searches locally and internationally, Clearance of title, Domain Name Search, Brand selection advice, Journal watch services, Post-registration services, Renewals, Portfolio Management, Assignment, Licensing and Franchising.

Patents: Patents under IPR protects human intellect and inventions. Attorney’s at Diwan Advocates offers a wide array of services and solutions in patent filing and prosecution, dispute resolution and litigation in patent related matters. Drafting provisional & complete patent specifications for India and overseas, Filing and prosecuting applications at the Indian Patent Office and under the PCT, Filing and prosecuting applications internationally in co-operation with our foreign associates, Comprehensive patent searching with analysis & legal opinion for: Prior art, Novelty, Patentability, Freedom to operate / practice (FTO), Invalidation, Litigation support, Patent Litigation, Oppositions, Pre grant & post grant, Observation submissions, Infringement actions (Prosecution &Defence), Appeals (at the IPAB and in various Courts), Journal watch services, Post registration services such as renewals and filing statement of working, Licensing and transfer of technology, Portfolio Management.

Design: Filing and prosecuting applications for registration of Designs, Searches locally and internationally, Infringement and validity opinions, Litigation: cancellation proceedings, appeals, civil suits for infringement, Journal watch services, Post Registration Services, Renewals, Assignment and Licensing, Portfolio Management

There’s nothing in this world that runs without technology, you get everything with a click of a button and the information is presented to you. With information comes security, and thus it becomes very critical to protect and secure your personal data and information, making it important to be in compliance with the GDPR and Data Protection Laws.

Regulatory mechanism for Data Protection and privacy in India is the Information Technology Act, 2000 that deals with the issues relating to payment of compensation when there is misuse or wrongful disclosure of personal data.

The Firm provides with the advisory and protection from violation and misuse of personal data, ensuring clients with best services and securing there important information.

SARFAESI Act, passed in the year 2002, is a law emerging and a weapon strengthening the hold of co-operative banks. The act applicable on both co-operative and commercials banks has been a relief to Indian lenders so as they can recover their dues quickly. The act has empowered the banks and financial institutions to recover the loans directly by auctioning the residential and commercial properties of the borrower, which had been a long drawn process earlier as the institutions where left with only recourse carrying a civil suit.

Expertise at firm with their vast knowledge and years of experience are assisting and representing its clients in the matters on and disputes relating recovery before Debt Recovery Tribunal and before High court and Supreme Court.

Real Estate laws are concerned with the buying and selling of real estate properties. The Acts containing legal provisions is Real Estate (Regulation and Development) Act, 2016. Each state has its laws governing development, marketing and selling of real estate properties.

Diwan Advocates have been advising and representing its clients in various RERA Disputes on Land Acquisition, selling and purchasing, lease and taxation. Firm’s experience and services include advising, structuring and preparing drafts and documents including keeping in compliance with requisite stamp duty, registration process, and other approvals from statutory Bodies. The firm also represents clients in litigation filed against government bodies such as DDA, M.C.D, L&DO before various legal forums, in wide range of matters relating to land misuse disputes, land acquisition proceedings, sale of property, leasing matters, house tax issues, and municipal rules and byelaws. Other Real Estate practices include:

• Advising on Joint Venture Development

• Advising Development of Townships

• Development and promotion of Real Estate

• Drafting of Lease and sale Documentation

• Legal documentation and advise on Sale/Purchase/Lease of Property

• Landlord and Tenant Disputes • Land Use Regulation

• Mortgage and Finance Agreements

• Building, Development and Construction Contracts

• House Tax Disputes

• Projects and Retail Property Transactions

Matters relating restructuring and insolvency are regulated by Insolvency and bankruptcy code, 2016. The code is a watch dog for insolvency and liquidation process and proceedings involving all limited liability entities. Not limited to this the code governs insolvency and bankruptcy proceedings for individuals, partnerships as well. The government has set up a committee for recommendations for the adoption of UNICITRAL Model Law on Cross-Border Insolvency, 1997. Tribunals and authorities handling Insolvency and liquidation proceedings are National Company Law Tribunal (NCLT) National Company Law Appellate Tribunal (NCLAT). The strong expertise in core commercial and corporate laws, coupled with the understanding of various business sectors enables the firm to deliver holistic and effective guidance to the Clients.

Our firm expertise cover legal as well as commercial advice in the matters relating insolvency, settlements and restructuring, negotiations. We represent our clients before NCLT, NCLAT, High Courts and Supreme Court of India. Specifically, the team has rendered advisory and consultancy services to creditors on various potential issues that could arise as a result of an interplay between the Code and other applicable laws. The team has also initiated insolvency resolution process and sought relief before the NCLT on behalf of various Clients. The team supports with a strategic combination of advisory and litigation throughout the course of the insolvency proceedings to our Clients in order to safeguard their financial interests. The team is also well-positioned to deliver strategic advice to asset reconstruction companies. The team aids and guides in the assessment of assets and liabilities of a stressed company and accordingly advises the risk involved in taking over businesses of stressed companies undergoing resolution process.

Transfer of property is a wide branch of law prevailing since nineteenth century and in India is regulated by transfer of property act, 1882. The act came into force on 1st July 1882 and lays down provisions in context of transfer or property and conditions involving transfers. “Move of property” as per the act signifies and demonstrates by what way the individual passes on the property and comprehensively establishes all the legal rights of a person in property.

Diwan advocates have expertise in advising its clients robustly in the matters related property disputes and representing its client before authorities, High court and Supreme Court. We also assist in drafting and preparing legal documents including sale agreements, rent/lease deed, mortgage deed, gift deed, conveyance deed and more.

Private equity law encompasses private equity companies that pool investments of pension funds and other large investors to purchase assets and other companies. Private equity firms by increasing profits and growing businesses increase the value of their company. Companies invest investor’s money with the purpose of buying businesses and expansion.

Our Firm provides with advisory services in private equity in diverse industries to both its domestic and international clients, we also advise on structuring transactions, negotiations and drafting of various agreements.

The Partnership Act define the relationship between two or more persons who agree to share the profits of a business. The partnership laws fall under the governing body Ministry of Corporate Affairs, the act superseded the Partnership Law contained in Chapter XI of the Indian Contract Act, 1872. The present act purports to define the laws relating partnership. The law has rapidly emerged and is significant as people enter into partnership agreements to achieve utmost profits out of businesses. The Specific Relief Act, 1963 deals with civil and contractual remedies when there has been a breach of contract between parties. It deals with specific remedies. Specific Relief means ‘relief in specie’ which means ‘in the actual specified form’. So, the Act is basically about fulfilling the exact particular obligation or that specific performance which the breaching party was supposed to do. The Act sets forth the types of remedies available to a person when there has been a breach of contract.

Expertise at Diwan Advocates have been providing its clients with tremendous consultancy and advocacy and representing its clients before all authorities.

“Marriage” a scared ceremony, a bond tying not only the pair but the entire family, thus itself becomes a law equally important as any other law. India a secular country, with variety of religions and not having a uniform code, Muslim marriages are governed by Muslim Personal Law/ Shariat law whereas Hindu marriages are governed by Hindu Marriage Act, 1955 and similarly Christian Marriage Act, 1872 applies to Christians. In case of Special cases Special Marriage Act, 1954 applies universally to all religions. “Marriage is a contract” “Contracts are meant to be broken” therefore rules and regulations regarding troubled marriages are enshrined under Indian Divorce Act, 1869.

Diwan Advocates have been providing consultancy and assistance to their clients. We look after understanding and rigorously achieving our client’s needs. Diwan Advocates represent clients in family courts throughout India in matters related to divorce, child custody, child support, spousal support, equitable distribution and paternity actions. If you are seeking a family/divorce attorney to represent you in a divorce or child custody matter, you need one who will be an aggressive advocate for your interests and a compassionate and understanding legal counselor as you go through this difficult time. At Diwan Advocates, that is exactly what you will receive. We pride ourselves on our ability to meet the needs of our clients while giving them personal attention and service.

Technology licensing is generally seen as pro-competitive activity—one that leads to increased efficiencies through strengthened incentives to innovate and increased engagement in research and development initiatives (while reducing duplication in such activities). In addition, technology licensing encourages the diffusion of technology and know-how (ie increasing the number of users and suppliers) while generally increasing product market competition. Licensing technology transfer and TMT have crucial role in development and the innovating technology is a major concern for organizations and entities with cross-border set up.

Our expertise in the field with their strategic approach and policies assisting clients in operations involving publication, Intellectual property, publication, broadcasting along with ancillary laws and regulations. We look into technology, media, and telecom matters, advice and draft licensing agreements, keeping a compliance and data protection check in multiple jurisdictions and vast variety of industries. Pursuant to licensing, we advise and draft licensing agreements with regards to intellectual property and technology transfer. Technology transfer is when a certain variety of technology gets transferred from one nation to another nation through cross border agreements. It is very necessary that such a transfer gets done under expert advice and proper consultation along with the required work. Such transfer of technology mostly relates to intellectual property for further assignment or acquisition of the same or so as to commercialize it through technology. Our team also takes care of contracts, compliance and data protection with regards to technology, media and telecom industry in multiple jurisdictions and vast variety of industries.

Telecom is one of the fastest growing areas of technology and its rapid growth has allowed the access of information at electronic speed from almost everywhere in the world. Telecommunication in India prevails back since the East India Company introduced Telegraph services in India. This significant branch of law is concerned with the Telecommunication sector in India and is governed by the Telecom Regulatory Authority of India (TRAI), a statutory body set by government of India to regulate telecom services, including fixation/revision of tariffs for telecom services. The statutory body is to create and nurture the expansion of telecommunication sector in India and to provide safeguard and provisions of fair and transparent environment that benefits all consumers.

Persons or businesses aggrieved of matters falling under Telecommunications can seek relief and approach the adjudicatory body Telecom Disputes Settlement and Appellate Tribunal (TDSAT), which was set up to adjudicate any dispute between a licensor and a licensee, two or more service providers, between service providers and a group of consumers.

Diwan Advocates specialized team backed by legal and sector-specific experts and industry stalwarts, is fully geared up to provide strategic advice and end-to-end solutions and litigation in matters related to telecommunication laws.

Health a major concerning and important sector, the subject has great potential and consistent growth. The Indian generic drug sector is sturdy and making a mark not just within but is around the foreign markets.

As per the section 92A of the Indian Patent Act, Compulsory License shall be available for manufacture and export of patented pharmaceutical products to any country having insufficient or no manufacturing capacity in the pharmaceutical sector for the concerned product to address public health problems, provided compulsory license has been granted by such country or such country has, by notification or otherwise, allowed importation of the patented pharmaceutical product from India.

Promulgation of the Drugs (Display of Prices) Order, 1962 and the Drugs (Control of Prices) Order, 1963 under the Defense of India Act was an initiative, under which the prices of drugs were frozen w.e.f. the 1st April, 1963. The Drugs (Prices Control) Order of 1966, the Drugs (Prices Control) Order of 1970 – issued under the “Essential Commodities Act 1955 by declaring drugs to be essential commodities under the EC Act, 1955. The government has been dismissing these concerns by citing drug price regulations and compulsory licensing as tools to tackle the problem of high prices. There is also the Drug Price Control Order administered by the National Pharmaceuticals Price Authority.

The laws affecting the industry are Drugs & Cosmetic Act, 1945, Pharmacy Act, 1984, The Drugs & magic Remedies ( Objectionable Advertisements) Act, 1954, Indian Patent Act, 1970, Trade Marks Act, 1999, Indian Medical Council Regulations 2002, Drugs Price Control Order, 1995, Uniform Code for Pharmaceutical Marketing Practices and Information Technology Act, 2000. The field so magnificent attracts Taxation and is regulated by various regulatory agencies, legislations.

We at Diwan Advocates works on licensing and infringement of Intellectual Property of an unregistered trademark and matters involving pharmaceutical laws. We also assist our clients in compliance of laws and regulations. Our team works for infringement of Intellectual Property rights of an unregistered trade mark, besides that we also assist our client in compliance of laws and regulations.

International trade and anti-dumping laws, is a significant branch of law which include customs and rules governing trade transactions between private sector organizations across the globe. World Trade Organization (WTO) and General Agreement on Traiff and Trade (GATT) are the governing bodies and backbone of International Trade Laws.

Counsels at Diwan Advocates have a considerable experience and expertise dealing in laws governing international trade. They have been consistent in assisting clients on wide variety of laws and regulations affecting cross- border transactions and activities, representing them in international trade remedy litigation inter- alia covering anti-dumping, safeguard and countervailing duty matters. We counsel our clients on the relevant international trade rules, advise them on compliance with such rules, as well as to conduct internal investigations, prepare voluntary disclosures, and/or represent them in enforcement actions related to the violation of such rules. Foreign investment, customs, anti-dumping issues, import, and export law, as well as injunctions, are all at the core of our practice.

Indian Labour Legislations are meant to increase sustainability of the industries with high degree of protection for workers. The ESIC Act provides certain benefits to employees in case of sickness, maternity and employment injury and certain other matters. The Minimum Wages Act, 1948 fixes minimum rates of wages in certain employments. The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 provides the institution of provident funds, pension fund and deposit-linked insurance fund for employees in factories and other establishments.

In addition to these, certain other laws deal with bonus, maternity benefits, trade unions and factories with a view to simplify the complex relationship between the workers, employers and government. All the legislations helps in determining the terms of employment and conditions of labour of the workers to safeguard their lives and improve the workability. The Government runs variety of schemes and policies and constituted various governmental offices, authorities and tribunals to implement the provisions under the law.

The firm provides complete legal assistance including the advice, regulatory compliance and drafting of employment contract and related policies. The firm represents its clients, which includes trade unions, employers and employees, before the authorities, tribunals, High Court and the Hon’ble Supreme Court of India. Further, the firm also provides drafting of Application, Petition, Appeal, Representation or any document.

NDPS Act deals with narcotic drugs and makes stringent provisions for the control and regulation of operations relating to narcotic drugs and psychotropic substances. It also provides the forfeiture of property derived from, or used in, illicit traffic in narcotic drugs and psychotropic substances and is guided by the provisions of the International Conventions on Narcotic Drugs and Psychotropic Substances. The 1985 Act provides constitution of special court for speedy trial of the offences punishable under the Act and the proceedings including the appeal and revision is dealt by the provisions of Criminal Procedure Code, 1973.

The Central Government, under the NDPS Act, authorises the Competent Authority to perform the functions relating to forfeiture of illegally acquired property and the orders passed by the Competent Authority are appealable before the Appellate Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976.

The firm provides complete legal assistance and represents its clients before the Special Court, Competent Authority, Appellate Tribunal, the High Court and the Supreme Court of India. The Firm also provides drafting of Application, Petition, Appeal, Representation or any document.

Insurance law regulates the insurance policy and claims. This field of law covers regulation of insurance business, terms and conditions of insurance policy especially with a view to safeguard consumers (policyholders) and regulation of claim handling. Insurance policy is a contract between the insurance company and policyholder. The terms of the policy must conform the principles of contract and the principles guided by the Insurance Act, 1938, the Rules made by the Central Government of India and Regulations issued by the Insurance Regulatory and Development Authority of India (IRDAI).

The IRDAI is a statutory authority established under the IRDAI Act, 1999 to protect the interests of holders of insurance policies and to regulate, promote and ensure orderly growth of the insurance industry. The non-compliance/contravention of 1938 Act and/or orders passed by the IRDAI is a penal offence under the 1938 Act. The orders passed by the IRDAI are appealable before The Securities Appellate Tribunal. The decision/order passed by the Appellate Tribunal is appealable before the Supreme Court of India under Section 15Z of the Securities and Exchange Board of India Act, 1992.

The firm provides complete legal assistance including the advice, drafting of insurance policies and other connected issues. The Firm also provides drafting of Application, Petition, Appeal, Representation or any document. The firm also represents its clients before the IRDAI, the Securities Appellate Tribunal and the Supreme Court of India on behalf of its client.

Indirect tax is levied on goods and services i.e. Goods & Service Tax (GST), Central Excise and Customs Duty, and Value Added Tax (VAT).The Goods and Services Tax Council is constituted to make recommendations to the Union and the States on the matters relating to indirect taxes and to establish a mechanism to adjudicate any dispute between State/s and Govt. of India. The Central Board of Indirect Taxes and Customs (CBIC) administers Customs, GST, Central Excise, Service Tax & Narcotics in India.

Registration under the Goods and Service Tax Act is mandatory for certain persons and the registered persons are required to timely file GST returns, GST compliant sales and purchase invoices. The Act also provides penalties and punishments for evasion of taxes, violation or non-compliance of the provisions of Act, Rules and Regulations. The questions arising under the Act can be referred to the authority for advance ruling by filing an Application. Any person aggrieved by any decision or order passed under the Act may file an Appeal to the Appellate Authority. Further, the orders passed by the Appellate authority or the Revisional authority are appealable before the Goods and Services Tax Appellate Tribunal (GSTAT), but the constitution of GSTAT is presently on hold as per the interim order passed by the Delhi High Court.

The firm provides complete legal assistance including the advice on taxation related issues. The Firm drafts all the legal documents i.e. Petition, Appeal and appears on behalf of its clients before the Authorities, High Courts and the Supreme Court of India.

Income Tax is imposed on the earnings of Individual, Companies, Firms and Corporations etc. Tax rates vary as per the earnings in the Financial Year and the Income Tax Act, 1961 also provides deductions under various heads. The Act also makes mandatory to tax deduction at source (TDS) and its timely deposit in the account of income tax department. The Act also establishes the Central Board of Direct Taxes, Principal Directors General of Income-tax, Directors-General of Income-tax, Principal Directors of Income-tax, Directors of Income-tax, etc.

The proper and timely assessment of tax and its timely payment are crucial parts of taxation law.The default in compliance with the provisions of the Act attracts the penalties and punishments under the Act.

The firm provides complete legal assistance to manage taxation related issues i.e. tax structuring, tax advice and advices in relation to tax disputes. The Firm also drafts all the legal documents i.e. Petition, Appeal. Further, the Firm on behalf of its clients also appears before the Authorities, Tribunals, High Courts and the Supreme Court of India.

Immigration law governs immigration into and deportation from a country and thelaw varies from country to country. Every Country maintain laws to regulate the entry and exit of the migrants and their duration of stay, freedom of movement, and right to participate in commerce and government. Generally, the countries manage their immigration policy in a way to balance between national interests and the rights of individual and accordingly set rules and criteria for the grant of visas and entry permission. Some countries have special provisions to consider humanitarian appeals andto support the settlement of migrants, refugees, and protected persons.

All foreign nationals entering India are required to possess a valid international travel document in the form of a national passport with a valid visa obtained from an Indian Mission or Post abroad.

The Bureau of Immigration is established to administer immigration related functions such as immigration facilitation service at airports and foreigner registration.

The Foreigners Tribunals are established by the Central Government to determine the foreigner and for prohibiting, regulating or restricting the entry of foreigners into India or their departure therefrom or their presence or continued presence therein as per the provisions of the Foreigners Act, 1946.

We provides complete legal assistance including advice and guidance for immigration related issues. We also for our clients drafts the legal documents i.e. Applications, Petition and Appeal and appears before the Authorities, Tribunal and the Courts.

Law of Inheritance deals with Intestate Succession, Testamentary Succession and Partition. The laws are primary based on customary principles derived from uncodifiedpersonal laws. The Parliament has codified some of them i.e. The Indian Succession Act, 1925, The Hindu Succession Act, 1956, The Partition Act, 1893.

The Firm provides complete legal assistance in relation to drafting of Wills, deeds and other legal instruments. The Firm also drafts the legal documents i.e. Applications, Pleadings and Petition and appears before the Court of Law on behalf of its clients.

Environmental law is to protect and improve the Environment and the prevention of hazards to human beings, other living creatures, plants and property. The Parliament has enacted special Legislations to protect the environment i.e. The Environment (Protection) Act, 1986; The Forest (Conservation) Act, 1980; The Wildlife Protection Act, 1972; Water (Prevention and Control of Pollution) Act, 1974; Air (Prevention and Control of Pollution) Act, 1981 and The Indian Forest Act, 1927

The National Green Tribunalis established for the effective and expeditious disposal of cases relating to environmental protection and conservation of forests and other natural resources including enforcement of any legal right relating to environment and giving relief and compensation for damages to persons and property. Any aggrieved person can file a review Application before the Tribunal. The orders passed by the Tribunal are Appealable before the Supreme Court of India.

The Firm provides complete legal assistance in relation to policy making and functioning of companies, industries and factories to support sustainable development. The Firm also advises the complex legal issues including the drafting of legal instruments. The Firm also appears for its clients before National Green Tribunal andSupreme Court of India.

Entertainment law governs the entertainment industry, the entertainment law is connected with various legal fields i.e. intellectual property law, employment law, contract law, torts, labor law, bankruptcy law, Telecommunication, immigration, securities law criminal law, tax law, and insurance law and some legal doctrines i.e. Right of Publicity, Agency, Right of Privacy, Defamation, Advertising. The Ministry of Information and Broadcasting administers rules, regulations in the areas of information, broadcasting, the press and the Cinema of India.

The Cinematograph Act, 1952 provides the procedure for certification of cinematograph films for exhibition and for regulating exhibitions by means of cinematographs. Board of Film Certification is constituted for sanctioning films for public exhibition. Any person aggrieved by any order of the Board in relation to the issuance of certificate may file an appeal before Film Certification Appellate Tribunal. The Central Government may Suspension and revocation of certificate, and the person aggrieved by the order of Central Government may make an application for review of the order before the Central Government.

Press Council of India is established for preserving the freedom of the Press and of maintaining and improving the standards of newspapers and news agencies. The Council may constitute committees for performing the functions as assigned by the Council. The Council, on a complaint or on its own motion may hold an inquiry. Decision of the Council is not questionable in any court of law.

The Firm provides complete legal assistance including advising, drafting of contracts and litigation work. The Firm also appears for its clients before Tribunal, Forum, Council, Board, Commission and Courts.

National Council for Teacher Education is established with a view to achieving planned and co-ordinated development of the teacher education system throughout the country, the regulation and proper maintenance of norms and standards in the teacher education system including qualifications of school teachers. The Council has Executive and Regional Committees, the Committees have to perform functions as assigned by the Council. Primary Function of the Regional Committee is to recognize teacher education institutions, the Regional Committee can withdraw the recognition if the institutions found contravening the provisions of the Act, or the rules, regulations, orders made or issued thereunder, or any condition subject to which recognition was granted. The Order passed by Regional Committee is Appealable before the Council.

The Right of Children to Free and Compulsory Education Act, 2009 is enacted to provide free and compulsory education to all children of the age of six to fourteen years. The Act imposes duties upon the Central Government, State Government, Local Authority, School, teachers and Parents/guardian for implementation of the Act. The Act provides the constitution of National Advisory Council and State Advisory Council to advise the concerned government on implementation of the provisions of the Act in an effective manner. Any person having any grievance relating to the right of a child under the Act may make a written complaint to the local authority having jurisdiction. Further, the person aggrieved by the decision of the local authority may prefer an appeal to the State Commission for Protection of Child Rights.

The National Commission for Protection of Child Rights and State Commission for Protection of Child Rights have to examine and review the safeguards for rights provided under the 2009 Act and shall recommend measures for their effective implementation. The Commissions may inquire into complaints relating to child's right to free and compulsory education.

The University Grants Commission Act, 1956 is enacted to make provision for the co-ordination and determination and maintenance of standards of teaching, examination and research in Universities and for that purpose a University Grants Commission is established. The Commission may make regulations to regulate the functioning of commission and universities. The Commission may withhold from the University the grants proposed to be made out of the Fund of the Commission for failure to comply with any recommendation made by the Commission.

The Firm provides complete legal assistance in relation to interpretation and enforcement of any provision under these Acts. Further, the Firm advises and drafts the Petitions in relation to any legal proceedings arising out of the provisions of Act. Further, the Firm also appears before the concerned High Court and the Supreme Court of India.

Companies raise funds either by selling equities or trading debt securities. In Equity, company sells a certain amount of ownership in the company in exchange for cash by initial public offering IPOs. If company is already public and wants to raise additional equity capital then may execute follow-on offering. Further, the investors may sell their shares to other investors.

In Debt Capital Markets, the company raises funds by trading debt securities. These securities include corporate and government bonds. When a company raises debt, it means that it borrows funds and pays interest on those funds. This is different than equity because there is no decrease in ownership.

The Securities and Exchange Board of India is established to protect the interests of investors in securities and to promote the development of, and to regulate the securities market. The Board may take measures such as issuance of directions and levy penalties for violation of any provision, rule or regulation. The Board may appoint an adjudicating officer for holding an inquiry for the purpose of imposing any penalty. The Securities Appellate Tribunal has Appellate jurisdiction against any Order passed by the Board or an adjudicating officer. The orders passed by Appellate Tribunal are appealable before the Supreme Court of India. The Firm provides complete legal assistance in relation to transactions of equity or debt trading and regulatory compliances.

The Firm advises, drafts all the legal documents in relation to legal proceedings of, and also appears, before the adjudicating officer, the Board, Appellate Tribunal and Supreme Court of India.

Criminal law covers all the proceedings before Executive and Judicial Magistrates in relation to law and order, and trials for all kind of offences punishable under Penal Laws. The trials are conducted before Sessions Judge or Metropolitan Magistrate or Judicial Magistrate of First Class. Regular Bail, Anticipatory Bail, Appeal, Quashing Petition, Special Leave Petition, etc. comes under the purview of Criminal Law.

The Firm on behalf of its clients deals with entire criminal proceedings including appearance, arguments, cross-examination before the Court of Law. The Firm also provides legal opinion and advice in relation to the questions of law.

Women are often considered as a weaker and unequal in patriarchal society, therefore the offences and discriminatory treatment against women remain unheard. Considering this vital situations, India has enacted stringent laws to punish the culprits. Unfortunately, the misuse of these provisions is also seen as a few frivolous complaints were also registered with ulterior motives to harass.

The Protection of Woman from Domestic Violence Act, 2005 provides more effective protection for the victims of violence of any kind occurring within the family. Under the provisions of Act, the victim can file an Application for obtaining a relief by way of a protection order, an order for monetary relief, a custody order, a residence order, a compensation order, or more than one of these.

Section 498A of IPC prescribes imprisonment of upto 3 years and fine for causing cruelty to woman by husband of woman and/or relatives of husband.

The Firm provides complete legal assistance in relation to contesting and pursuing the cases. The Firm advises and drafts all the legal instruments including pleadings before Forums and Court of Law and also appears before the Forums and Court of law.

The Scheduled Castes and the Scheduled extent and Tribes (Prevention of Atrocities) Act, 1989 is enacted to prevent the commission of offences of atrocities against the members of the Scheduled Castes and the Scheduled Tribes. The Act provides constitution of Special Courts for the trial of such offences and for the relief and rehabilitation of the victims of such offences. Such Courts are constituted in only few Districts.

The Firm provides complete legal assistance including advising and drafting of legal instruments i.e. Petitions, Applications. The Firm also advises in relation to complex legal issues and also appears before the trial Court and Appellate Court.

Contract is a legally enforceable agreement, executed between the parties to ensure their performance or promise as per the terms of the Contract; its importance is being increased by day to day. Enforceability of promise made therein is a unique feature of the Contract. Validity of a Contract is a crucial part of any contract; the Contract must be drafted along-with all essential ingredients to save it from losing its enforceability. A contract with an Arbitration clause enables parties to refer their dispute for adjudication before Arbitration Tribunal.

The Firm drafts all kind of contracts, and advises in relation to all the issues arising out of Contract. And also provides complete legal assistance including the drafting and appearance before the Court of law in relation to any issue arising out of Contract.

Consumer Protection Act, 1986 was legislated for better protection of the interests of consumers. The 1986 Act had established Consumer Councils and other Authorities for the settlement of Consumer disputes. And now 1986 Act is set to repeal soon and the new legislation of 2019 will be enforced and take place of it. The 2019 Act is more effective to protect the rights of consumers. Consumer Protection Act, 2019 provides timely and effective administration and settlement of consumers' disputes.

Consumer forums have been constituted at District, State and National Level to redress the grievances. The forums have different pecuniary jurisdiction to adjudicate the Complaints. The State and National Consumer Commissions have Appellate and original jurisdiction to adjudicate certain complaints of specified value. Further, the Orders passed by National Commission are Appealable before the Supreme Court of India.

The Firm drafts legal instruments including terms and conditions for services, agreements, contracts, Memorandum of Understanding, and guarantee terms and conditions for the companies, manufacturers and service providers. The Firm also drafts the Pleadings and also appears for its clients before the Consumer Forums and the Supreme Court of India.

Competition Law ensures free-trading and competition between businesses for better public services. The Competition Act, 2002 is enacted to eliminate the practices having adverse effect on competition, promote and sustain competition, protect the interests of consumers and ensure freedom of trade carried on by other participants in markets, in India.

Competition Act, 2002 established the Competition Commission of India, a quasi judicial body to enforce the provisions of the Act. The Commission may, upon its own knowledge or information or an Application can institute proceedings and may cause investigation, or conduct an enquiry. The Commission may pass directions, orders and where the Commission deems necessary, may pass ex-parte orders to temporarily restrain any party from carrying on certain acts until the conclusion of such inquiry or until further Orders. The Commission may impose monetary penalties for non-compliance of its orders or directions, and further may file a Complaint before Chief Metropolitan Magistrate, Delhi. The National Company Law Appellate Tribunal (NCLAT) has Appellate Jurisdiction for any direction, decision or order passed by the Commission. Further, the decision or order passed by NCLAT is Appealable before the Supreme Court.

The Firm assists and advises in relation to policy making and drafting of contracts, agreements. Further, the Firm provides legal assistance to solve the complex legal issues and in relation to compliance of orders, directions or regulations issued by the Commission. The Firm also drafts the Petitions and Applications and appears before the Commission, National Company Law Appellate Tribunal and the Supreme Court of India.

Companies Act, 1956 & 2013 regulates the companies/ corporations formed under it and these corporations are administered by the Ministry of Corporate Affairs. Company is an independent legal entity incorporated by a group of persons to engage in and operate a business, commercial or industrial. It has to comply time to time with all the directions, regulations and laws issued by the Ministry of Corporate Affairs. National Company Law Tribunal is an adjudicating authority in relation to matters arising out of the provisions of Companies Act. The Orders passed by National Company Law Tribunal are appealable before National Company Law Appellate Tribunal. And the Orders passed by Appellate Tribunal are appealable before the Supreme Court of India.

The Firm advises and drafts the Policies, Memorandum of Articles, Contracts and any legal instrument in relation to the functioning and working of Board of Directors of the Companies in terms of Companies Act, 2013. The Firm also provides assistance in relation to the Bankruptcy and Insolvency issues, Winding up of company and Amalgamation, Merger or Reconstruction of company. The Firm also represents/appears on behalf of its clients before the National Company Law Tribunal, National Company Law Appellate Tribunal, and before the Supreme Court of India.

Commercial Law is a vast and dynamic, considering its important, a new legislation was enacted in 2015 with special procedure and independent mechanism to speedily adjudicate the Commercial Disputes of specified value i.e. constitution of Commercial Courts at District Level, Commercial Appellate Courts at District Judge level, Commercial Division and Commercial Appellate Division.

The Commercial Courts Act, 2015 enumerates 21 kinds of transactions out of which the commercial dispute may arise, it includes those arising out of mercantile documents and transactions, export and import of merchandise, admiralty and maritime law, transactions relating to aircraft, carriage of goods, construction infrastructure contracts, agreements relating to immovable property used exclusive in trade or commerce and those relating to franchising, distribution, licensing, management, consultancy, joint venture, shareholders, subscription and investment pertaining to the services industry, including outsourcing and financial services, partnership agreements, partnership technology developments, intellectual property rights, sale of goods, mercantile agency, mercantile usage, insurance, reinsurance, exploitation of oil and gas reserves and other natural resources, contracts of agency. The Firm has a team of Advocates having experience in dealing with Commercial disputes.

The Firm provides complete litigation assistance to its client including the companies, firms and individuals. The Firm advises in relation to all the issues arising out of commercial transactions including complex commercial legal issues. The Firm drafts agreements, legal instruments and pleadings for its clients and also represents/appears on behalf of its clients before the Commercial Courts, the High Courts and the Supreme Court of India.

Human life is precious and has certain rights over Society and State. The Constitution of India and the Universal Declaration of Human Rights have ascertained those rights and India has constituted the National Human Rights Commission and the State Human Rights Commissions for protection and promotion of Human Rights. In addition to these Commissions, the Fundamental Rights guaranteed under the Constitution of India can be enforced by direct intervention of the Supreme Court either on Application or Suo Motu (on its own motion).

The Section 30 of the Human Rights Act, 1993 prescribes the constitution of special courts i.e. Human Rights Courts in every district for the purpose of providing speedy trial of offences arising out of violation of human rights and to try the said offences. The Supreme Court is hearing a matter in relation to set-up of Human Rights Courts in every district. The Firm adheres and duty bound to the principles of Human Rights.

The Firm drafts the petitions, represents/appears before the Commissions and the High Courts and the Supreme Court of India for its clients to secure and to enforce the Human Rights as guaranteed by the Constitution of India. The Firm also advises and drafts the policies of companies, partnership firms and NGOs.

Banking and Finance includes the complex banking issues and Compliance Management with the regulations of Reserve Bank of India. In day to day banking business, the banks and financial institution have to follow strictly with the guidelines and regulations issued by Reserve Bank of India.

The Firm not only fulfills the compliance and regulatory issues but also resolves the complex legal issues arising out of day to day banking business. Further, the Firm appears and represents its clients before the Courts, and Constitutional Court i.e. High Courts and the Supreme Court of India.

The Constitution of India is a Supreme Law of the Land, any executive action or judicial pronouncement or legislative enactment is subject to Constitutional Law and must be in consonance with the Constitution. Hon’ble Supreme Court and Hon’ble High Courts, being Constitutional Courts have powers to examine the constitutionality of the impugned actions and if found unconstitutional then declares it as void or ulta virus. This field of law governs all executive, judicial and legislative actions. If no remedy is available in any ordinary law then also there is remedy available under Constitutional Law.

The Firm advises and provides legal assistance in relation to the validity, authority and legality of any executive, judicial or legislative action. The Firm has devoted itself and abided to the Constitutional principles of Indian Constitution.

Arbitration is a speedy dispute resolution mechanism. Arbitration proceedings can be initiated in relation to disputes arising out of a contract or legal instruments where an arbitration clause was inserted/ is available. Any aggrieved party to the contract/legal instrument can invoke arbitration proceedings, and can file appropriate application before the concerned High Court for appointment of Arbitrator. The High Court also has appellate jurisdiction in relation to the judgment, decree or final order made by the Arbitration tribunal.

The Firm advises the legal matters in relation to such arbitration proceedings and execution of contract and legal instruments. The Firm also drafts legal documents as per the requirement of its clients. The firm provides complete assistance in relation to arbitration proceedings including appearance before the Arbitration Tribunal and drafting of requisite pleadings/applications.