Terms & Conditions

Effective date: 16 July 2026

These Terms & Conditions (the “Terms”) govern your access to and use of the
website ca-bhargava.com (the “Site”), operated by BSAB LLC (“BSAB”,
“we”, “us”, or “our”). By accessing or using the Site, you agree to be bound
by these Terms. If you do not agree, please do not use the Site.

1. Use of the Site

The Site is provided for general information about BSAB LLC and its
International Tax and Transfer Pricing services. You agree to use the Site
only for lawful purposes and in a way that does not infringe the rights of,
or restrict or inhibit the use of the Site by, any third party.

2. No professional advice; no client relationship

The content of the Site — including insights, articles, service
descriptions, and training material — is provided for general information
only and does not constitute tax, legal, accounting, or other
professional advice, nor a substitute for advice tailored to your
circumstances. Accessing the Site, submitting an enquiry, or corresponding
with us does not by itself create a client, advisory, or fiduciary
relationship. A professional relationship with BSAB LLC arises only upon a
signed, formal letter of engagement defining the agreed scope of work.

3. Enquiries and communications

Information you submit through the contact form or other channels is handled
in accordance with our Privacy Policy. You are responsible for ensuring
that any information you provide is accurate and that you are authorised to
share it. Please do not send confidential or sensitive information through
the Site until a formal engagement is in place.

4. Intellectual property

All content on the Site — including text, insights, graphics, logos, the
BSAB name and mark, and the design and arrangement of the Site — is owned by
or licensed to BSAB LLC and is protected by applicable intellectual property
laws. You may view and share links to our content, and quote brief extracts
with clear attribution, but you may not reproduce, republish, or exploit the
content commercially without our prior written permission.

5. Third-party links

The Site may contain links to third-party websites or resources. These are
provided for convenience only. We do not control and are not responsible for
the content, accuracy, or practices of any third-party site, and a link does
not imply endorsement.

6. Disclaimer of warranties

The Site and its content are provided on an “as is” and “as available”
basis, without warranties of any kind, whether express or implied. While we
take care to keep our content accurate and current, tax law and regulatory
guidance change frequently, and we do not warrant that the content is
complete, current, or free from error. Please also read our Disclaimer.

7. Limitation of liability

To the fullest extent permitted by law, BSAB LLC shall not be liable for any
loss or damage — whether direct, indirect, incidental, or consequential —
arising out of or in connection with your use of, or reliance on, the Site
or its content. Nothing in these Terms excludes or limits any liability that
cannot be excluded or limited under applicable law.

8. Changes to the Site and these Terms

We may modify, suspend, or discontinue any part of the Site, and may update
these Terms, at any time. The current version is always the one published on
this page, identified by the effective date above. Your continued use of the
Site after changes are posted constitutes acceptance of the revised Terms.

9. Governing law and jurisdiction

These Terms are governed by the laws of the United Arab Emirates as
applied in the Emirate of Dubai, without regard to conflict-of-laws
principles. The courts of Dubai shall have jurisdiction over any dispute
arising out of or in connection with these Terms or your use of the Site.

10. Contact

Questions about these Terms can be directed to BSAB LLC at
sbhargava@ca-bhargava.com.