on any revenue-generating activities in India. By stating that liaison offices of such firms carry on non-litigious practice, the Court does seem to have indulged in a degree of conjecture. This has in turn led to the conclusion that even a liaison office is involved in the same nature of work as an Indian law firm that carries on non-litigious practice, necessitating a discussion on the meaning of the expression ‘practice of law’ as a whole. References External links Advocates Act, 1961 Law of India