1. The conclusions reached and views expressed by the expert are matters of opinion. Expert’s comments are based on his understanding of the prevailing law and regulations. However, there can be no assurance that the authorities or regulators may not take a position contrary to our views.

2. Taxmann makes no warranties or representations with respect to the accuracy of the contents or the opinion expressed by the expert. It particularly disclaims any implied warranty of fitness for any particular purpose.

3. The entire risk of relying on the opinion given by the expert must be assumed by the user. Accordingly, the user is recommended to thoroughly check the opinion of expert before relying on it. No liability can be imposed either on Taxmann or the Expert in the event of any loss incurred by the users by relying on the opinion of the expert.

4. Any use of opinion is at your own risk. Taxmann disclaims all warranties and conditions, either express or implied, including, but not limited to, implied warranties of fitness for a particular purpose, and non-infringement.

5. Taxmann reserves the right to revise and make changes to the query and/or reply thereof without incurring any obligation to notify any person of such changes and revisions.

6. Every effort has been made by the expert to avoid errors or omissions in his opinion. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of. It is notified that neither the publisher nor the expert will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt, the reader should cross-check all the facts, laws and contents of the opinion with original Government publication or notifications.

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