Terms of Use


M L BHUWANIA AND CO LLP (hereinafter referred to as "MLBCA") is a limited liability partnership incorporated in accordance with the laws of India with its registered office at F11, 3rd floor, Manek Mahal, 90, Veer Nariman Road, Churchgate, Mumbai - 400 020, INDIA.

MLBCA can be contacted at the following address:

Chartered Accountants
F11, 3rd floor, Manek Mahal,
90, Veer Nariman Road,
Churchgate, Mumbai - 400 020,

Phone: +91 22 6117 4949
Fax: +91 22 6117 4950
E-mail: ashish@mlbca.in

Additional information can be found in the imprint.

MLBCA is a full service firm of Chartered Accountants rendering professional services in the areas of accounting, audit, compliance, consulting and tax. MLBCA is an independent member firm of GGI. MLBCA provides information in compliance with the applicable Code of Ethics as issued by the Institute of Chartered Accountants of India, which is provided online through its website www.mlbca.in (hereinafter referred to as the “Website”)

GGI is a worldwide alliance of independent professional firms, those independent professional firms being primarily active in the following fields: Law, Accounting, Wealth Management, Consulting, Family Offices Services. Each independent professional firm is a separate legal entity. GGI provides information and documentation on World Wide Web sites, such site(s) being known as the GGI Internet.

2. Use of the MLBCA Website

This website is managed by MLBCA for as a general source of information. If you make any use of this Website, you confirm that you agree to each of the terms and conditions set forth below. You shall not be authorized to use this Website if you do not agree with any of the terms and/or conditions set forth below.

GGI provides no legal, audit or other professional services to clients respectively interested parties. Such services are provided solely by independent GGI member firms in their respective geographic areas in their field(s) of practice. GGI and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of GGI has any authority (actual, apparent, implied or otherwise) to obligate or bind GGI or any other GGI member firm in any manner whatsoever nor does GGI have any such authority to obligate or bind any member firm.

No action should be taken or omitted to be taken in reliance upon information contained in this Website. The information contained and accessed on this site is provided by MLBCA or GGI or independent member firms of GGI for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any accounting, legal (in those jurisdictions where GGI member firms are permitted to practice law), tax or other professional advice, consultation or service. You should consult with us personally or a professional from an independent GGI member firm in the respective legal, accounting, tax or other professional area in case of need of advice and / or other services provided by such independent member. Based on specific facts or circumstances, the application of laws and regulations may vary.

Based on the fundamental universal condition of the electronic communication process, MLBCA does not guarantee, warrant and / or offer any assurance that this Website (including its functions, contents, downloadable files, software etc.) will be uninterrupted, without delay, error-free, omission-free, or free of viruses, free of Trojan horses, similar destructive software and/or free of harmful codes which may impair the proper functioning of any software, hardware or other equipment and/or materials of the user. MLBCA does not guarantee, warrant and/or offer any assurance that this Website is compatible with any user's computer equipment (hardware and/or software) or network through which access to this Website is gained. MLBCA does further not guarantee, warrant and/or offer any assurance that the use of this Website will not lead to viruses, Trojan horses and/or similar destructive software accessing any user's computer equipment.

Access to this Website may be interrupted or unavailable at any time, in particular during maintenance or upgrade procedures. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall MLBCA or partners, executives, principals, agents or employees of its member firms be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other losses and/or damages of any kind (including, but not limited to, liability for loss of use, data, profits, other intangibles, the costs of procurement of substitute goods and/or services), without regard to the form of any action, including but not limited to contract, negligence or other tortuous actions, arising out of or in connection with this Website, any content on or accessed by use of this Website, or any copying, display or other use hereof even if MLBCA has been notified of the possibility of such loss and/or damage. All statements, information, downloadable data and files etc. on this Website are made available without liability or guarantee for their correctness, completeness, accuracy, durability, assurance of features, reliability, workability, merchantability, quality, fitness for a particular purpose, achievement of results, non-infringement of proprietary rights, absence of any deficiencies or something similar. MLBCA shall not be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.

All intellectual property rights (in particular copyrights, trademark rights, design rights and patent rights) to the contents of this Website shall be reserved. As content on the site is protected by intellectual property laws (such as for instance copyright, trademark, patent laws) as well as by unfair competition laws, any unauthorized use of any materials on the site may violate copyright, trademark, patent and other laws. Pictures, texts, graphics, computer software etc. which are contained, featured and/or downloadable on this Website may not be copied, downloaded or used in any other way unless indicated otherwise on this Website. Should a user download and/or print the materials on this Website for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material and the source must be indicated completely. The complete and/or partial reproduction, transmission (electronically and/or otherwise), modification, public display, performance, distribution, linking, framing or other use of this Website for any public and/or commercial purposes shall not be allowed without the prior written consent of MLBCA and the complete indication of the source. MLBCA does not grant the users of this Website any rights (in particular no intellectual property rights), except for the rights that are necessary to use this Website for purposes permitted under these conditions.

Some links on this Website refer to other websites which have been set up and are operated by third parties. Such links are provided only as a convenience to users. MLBCA does not control and is not responsible for any of these sites or their content. MLBCA explicitly disclaims any endorsement or recommendation of and guarantee or liability for such websites of third parties.

This Website is not intended for persons who are subject to a jurisdiction that prohibits the publication of and/or access to this Website (be it e.g. because of the nationality, their age, the domicile, the content of this Website or for any other reason). If you are affected by such restrictions, you may not access this Website.

3. Additional general conditions governing the Legal Disclaimer and the use of this Website

The rejection of any liability and/or responsibility regarding the Website and its content and other terms and/or conditions contained in this legal information are also applicable to all companies associated or affiliated with MLBCA, particularly GGI and GGI member firms.

MLBCA reserves the right to change all and/or any of the regulations mentioned above at any time without any prior announcement. Unless explicitly indicated otherwise, the new regulations shall immediately apply to all information, indications etc. featured on the MLBCA Website. By continuing to use the MLBCA Website, you accept all changes of such regulations.

The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by MLBCA.

The Legal Disclaimer indicated above as well as the conditions of use for the MLBCA website shall be governed by and are construed in accordance with Indian substantive laws (excluding the rules of the conflict of laws) and the courts of Mumbai, India shall have exclusive jurisdiction in case of any possible dispute.