JSA
The Indian Partnership Act, 1932 defines a partnership as “the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all.”
A partnership firm is one of the oldest structures typically adopted by businesses, including joint ventures.
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Kumarmanglam is an equity partner of the firm and also heads the direct tax and regulatory practice at JSA. He has more than 25 years of experience in matters relating to direct taxation (including international taxation, transfer pricing, litigation, anti-avoidance laws, and M&A tax), accounting, and corporate laws including mergers and acquisition, joint ventures, foreign investments, market entry strategy, and corporate restructuring.