Your access to this website constitutes your agreement to be bound by all terms and conditions listed herein below.

This material displayed on this web site is for the limited purpose of disseminating knowledge on the topics of professional interest and for non-commercial and personal use only. For the authoritative views of the respective topics which are covered here under, reference should be made to the original notifications or circulars or other information of respective Acts. G B Gupta & co., do not necessarily subscribe to the same. We do not hold any responsibility for any errors that may have inadvertently occurred. Any opinion expressed in this site is only views based on the information provided by the concerned, and we will not be responsible for any damage that takes place based on our opinion by the concerned.

Any Distribution, Modification, Transmission, use or re use of the content and various facilities available on this web site without written authorization is not permissible. The site provides links to various web sites or resources operated by others over which we do not have any control. We do not undertake any responsibility for the availability of such external resources. We shall not be liable for any content, advertising, products, services , or other materials on or available from such sites or resources. And also does not imply any endorsement of the material on such websites or any association with their operators. We shall not be responsible or liable directly or indirectly for any damange or loss caused or alleged to be caused by or in connection with use of or reliance on any such content or service available on or through any such site or resource. The site including all content , functions, and information made available on or accessed through the site, is provided on an “as is available” basis without representations or warranties of any kind whatsoever, express or implied , including without limitation, non-infringement, merchantability or fitness for a particular purpose . The firm does not warrant that the site or functions, features or content contained there in will be timely, secure, uninterpreted or error free or that defects will be corrected. No advice or information, whether oral or written , obtained by you from us or thorough this website shall create any warranty nor expressly made herein.