Sagar S Gupta & Co.
Chartered Accountants & Forensic Auditors
Shivpur, Varanasi, Uttar Pradesh, India
Website: https://cassgc.com/
1. Introduction
Welcome to the website of Sagar S Gupta & Co. (“Firm”, “we”, “us” or “our”), Chartered Accountants & Forensic Auditors based in Varanasi, Uttar Pradesh, India.
These Terms of Use and Disclaimer govern access to and use of our website, including its pages, articles, blogs, professional updates, service descriptions, downloadable resources and other published materials.
By accessing or using this website, you agree to comply with these terms. If you do not agree with these terms, you should discontinue use of the website.
These terms should be read together with our Privacy Policy and any separate engagement letter, service agreement or other terms applicable to a specific professional assignment.
2. Nature of the Website
The website is intended to provide information about the Firm, its professional services and developments relating to taxation, Goods and Services Tax (GST), accounting, auditing, forensic auditing, litigation, corporate compliance and other relevant professional matters.
The website may contain articles, explanatory notes, compliance updates, legal references, practical illustrations and links to official government portals and other external resources.
The content is provided for general informational and educational purposes. Unless expressly agreed through a separate professional engagement, the website does not provide individualised professional advice or constitute an offer to undertake any particular assignment.
3. Government Information Disclaimer
Sagar S Gupta & Co. is an independent professional firm and is not a Government department, ministry, statutory authority or regulatory body.
The Firm is not affiliated with, sponsored by or acting as a representative of any Government department or authority merely by publishing information about laws, taxation, statutory procedures or government schemes.
References to government portals, statutory authorities, official notifications, circulars, judicial decisions and regulatory publications are provided for informational convenience.
The Firm does not operate official government portals and does not represent that this website is an official platform for filing tax returns, paying taxes, obtaining licences, securing registrations or completing other government transactions.
Users should verify statutory requirements, applicable deadlines, notifications and other legal information directly from the relevant official sources before taking action.
Illustrative official resources include:
- Income Tax Department: https://www.incometax.gov.in/
- GST Portal: https://www.gst.gov.in/
- Central Board of Indirect Taxes and Customs: https://www.cbic.gov.in/
- Ministry of Corporate Affairs: https://www.mca.gov.in/
- Institute of Chartered Accountants of India: https://www.icai.org/
- Employees’ Provident Fund Organisation: https://www.epfindia.gov.in/
- Employees’ State Insurance Corporation: https://www.esic.gov.in/
These links are provided for convenience and do not imply endorsement or affiliation.
4. No Professional Advice
The information published on this website does not constitute individualised legal, tax, accounting, auditing, financial or other professional advice.
The application of any law or regulation depends on the relevant facts, documents, financial year, assessment year, tax period, jurisdiction and other circumstances of the matter.
Although reasonable care may be exercised in preparing website content, the Firm does not warrant that every article, update or explanation is complete, error-free, current or suitable for every situation.
Users should independently verify relevant legislation, rules, notifications, circulars, judicial pronouncements and official instructions before relying on any information.
No person should take or refrain from taking any action solely on the basis of the information published on this website without obtaining appropriate professional advice where necessary.
5. No Client–Professional Relationship
Accessing this website, reading its content, downloading a document, submitting an enquiry or communicating through email, telephone or a contact form does not, by itself, establish a client–professional relationship with the Firm.
A professional relationship shall be governed by the applicable engagement terms, agreed scope of work, professional requirements and other relevant documentation.
The Firm reserves the right to evaluate enquiries and determine whether to accept an assignment, subject to applicable law and professional obligations.
Users should not assume that an assignment has been accepted until the Firm has expressly confirmed the engagement.
6. Accuracy and Timeliness of Information
The Firm endeavours to provide information that is useful and reasonably accurate at the time of publication. However, laws, regulations, tax rates, filing procedures, compliance deadlines and judicial interpretations may change.
Website content may not reflect subsequent amendments, clarifications, notifications, judicial decisions or changes in administrative practice.
The Firm does not undertake to update every article or publication immediately following a legal or regulatory change.
Readers are responsible for verifying the applicability of the information to their particular circumstances and the relevant period.
If you identify a factual error or outdated reference, you may contact the Firm using the contact details provided below.
7. Professional Services and Results Disclaimer
The Firm may provide professional services relating to income tax, GST, statutory audits, tax audits, litigation, appeals, assessments, forensic audits, due diligence, TDS, EPF, ESIC and other areas within its professional scope.
The availability and scope of any service are subject to the Firm’s acceptance of the assignment, applicable law, professional standards and the terms agreed with the client.
No representation is made that any particular result will be achieved in an assessment, appeal, audit, investigation, refund application, registration, litigation or other professional matter.
Outcomes may depend on the facts of the case, supporting documents, applicable law, the conduct of relevant parties and the decisions of competent authorities or courts.
Past examples, illustrations or descriptions of professional work must not be interpreted as a guarantee of similar results in another matter.
8. Limitation of Liability
To the extent permitted by applicable law, the Firm shall not be liable for losses arising solely from a user’s unauthorised or unverified reliance on general website information, including:
- Errors, omissions, typographical mistakes or outdated references in published materials.
- Actions taken or omitted by a user without considering the facts of the particular matter or obtaining appropriate advice.
- Changes in laws, regulations, administrative procedures or judicial interpretations after publication.
- Temporary website unavailability, technical interruptions or loss of access to website content.
- The content, availability, accuracy or security of third-party websites and external resources.
- Technical issues or harmful components originating from sources beyond the Firm’s reasonable control.
Nothing in these terms excludes or limits any liability to the extent that such exclusion or limitation is prohibited by applicable law.
Any liability arising from a specific professional engagement shall be governed by the applicable engagement terms and mandatory professional and legal requirements.
9. Intellectual Property Rights
Unless otherwise indicated, the website’s original text, articles, graphics, logos, design elements and other materials are owned by the Firm or used under appropriate authorisation.
Users may access and use website content for personal, educational and non-commercial reference, subject to applicable law.
Without the prior permission of the relevant rights holder, users must not reproduce, republish, modify, distribute, commercially exploit or present protected content as their own, except where permitted by law.
Third-party trademarks, names, logos, publications and materials remain the property of their respective owners. Their appearance on this website does not imply ownership by or affiliation with the Firm.
10. User Conduct
Users agree not to:
- Use the website for unlawful, fraudulent or misleading purposes.
- Submit information or documents that they are not authorised to share.
- Infringe intellectual property, confidentiality, privacy or other legal rights.
- Attempt unauthorised access to the website, its servers or associated systems.
- Introduce malicious software, harmful code or other material intended to disrupt website operations.
- Misrepresent their identity or impersonate another person or organisation.
- Use website content in a manner that violates applicable law or these terms.
The Firm may restrict access to the website or take other appropriate action where necessary to protect its systems, users, rights or legal interests, subject to applicable law.
11. Confidentiality and Electronic Communications
The Firm recognises the importance of confidentiality in professional services. However, a general website enquiry, email or other electronic communication should not automatically be treated as a formal professional engagement or as a guarantee of secure transmission.
Users should avoid submitting passwords, banking credentials, authentication codes or other highly sensitive information through unsecured channels.
Where a professional engagement exists, the handling of client information will be subject to applicable confidentiality obligations, professional requirements, relevant law and the agreed engagement terms.
Personal information collected through the website will be handled in accordance with the Firm’s Privacy Policy:
12. Third-Party Websites and External Resources
This website may provide links to government portals, professional bodies, legal databases, publications and other third-party websites.
Such links are provided for convenience and reference only. The Firm does not control external websites and does not guarantee the accuracy, completeness, security or availability of their content.
A link does not necessarily constitute an endorsement of the external website, its operator, products, services or opinions.
Users access third-party websites at their own discretion and should review the applicable terms and privacy policies before using them.
13. Website Availability and Security
The Firm endeavours to maintain the availability and proper functioning of its website. However, uninterrupted or error-free operation cannot be guaranteed.
The website may be modified, suspended or made temporarily unavailable for maintenance, updates, security reasons or other operational requirements.
Users are responsible for maintaining appropriate security measures on their own devices and verifying downloaded materials before use.
14. Privacy and Data Protection
Information submitted through the website may be collected and processed for purposes such as responding to enquiries, communicating about services, maintaining website security and fulfilling applicable legal obligations.
The actual information collected and the manner in which it is processed will depend on the website’s functionality and the relevant interaction.
Further information is provided in the Firm’s Privacy Policy. Users should review that policy before submitting personal information through the website.
15. Changes to These Terms
The Firm may revise these Terms of Use and Disclaimer from time to time to reflect changes in its website, services, professional requirements or applicable law.
The revised terms will be published on this page with an updated revision date.
Users are encouraged to review this page periodically. Where required by applicable law, appropriate notice or consent will be obtained for material changes.
16. Governing Law and Jurisdiction
These Terms of Use and Disclaimer shall be governed by the laws of India.
Subject to applicable law and the jurisdiction of competent statutory and regulatory authorities, courts of competent jurisdiction at Varanasi, Uttar Pradesh, shall have jurisdiction over disputes arising from the use of this website.
Nothing in this clause shall override any mandatory jurisdictional requirement or applicable legal remedy.
17. Severability and Entire Understanding
If any provision of these terms is held invalid or unenforceable by a competent authority, the remaining provisions shall continue to apply to the extent legally permissible.
These terms govern the general use of the website. They do not replace or override any separate professional engagement letter, service agreement or other binding arrangement applicable to a specific assignment.
18. Contact Information
For questions, corrections or concerns relating to these Terms of Use and Disclaimer, please contact:
Sagar S Gupta & Co.
Chartered Accountants & Forensic Auditors
Shivpur, Varanasi, Uttar Pradesh, India
Website: https://cassgc.com/