https://www.taxtmi.com/caselaws?id=199987 Section 29 of the Foreign Exchange Regulation Act, 1973 was confined to branch or place-of-business permissions for trading, commercial or industrial activity, so it could not validly be used to authorise foreign law firms to establish liaison offices for legal services in India. The profession of law under the Advocates Act, 1961 was construed broadly to include both litigious and non-litigious work, including drafting, advice and opinion work, and the Act regulates legal practice as a whole. Accordingly, non-litigious legal practice requires enrolment as an advocate, and foreign law firms could not carry on such practice in India through liaison offices without complying with the Advocates Act. en-us Wed, 16 Dec 2009 00:00:00 +0530 Fri, 11 Jul 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199987 Section 29 of the Foreign Exchange Regulation Act, 1973 was confined to branch or place-of-business permissions for trading, commercial or industrial activity, so it could not validly be used to authorise foreign law firms to establish liaison offices for legal services in India. The profession of law under the Advocates Act, 1961 was construed broadly to include both litigious and non-litigious work, including drafting, advice and opinion work, and the Act regulates legal practice as a whole. Accordingly, non-litigious legal practice requires enrolment as an advocate, and foreign law firms could not carry on such practice in India through liaison offices without complying with the Advocates Act. Case-Laws Income Tax Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199987