??? ??? ??? ??? ??

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???? ???? ?? ???? ????? ??? ?? ????. ?? ?? ??? ?? ??? ?? ???, ??? ?? ??? ?????? ? ??? ?????. ??? ??? ??? ?? ????(1957?)? ?45?? ‘??? ?? ??’?? ??? ????, ???? ??? ??? ???? ?? ?????. ??? ???? ??? ???? ??? ??? ????? ?? ??? ?? ? ????.

Aprajita Nigam, Managing associate, LexOrbis
Aprajita Nigam
Managing associate
LexOrbis

??? ????? ?? ‘Sanjay Soya Pvt Ltd ? Narayani Trading Company’ ???? ???? ??? ??? ??? ???? ??????. ??? ?? ??? 2012?? ‘Dhiraj Dharamdas Dewani ? Sonal Info Systems Pvt Ltd ?’ ???? ?? ??? ???? ?? ????? ??????. Sanjay Soya ??? ???? ??? ??? ???? ???? ????.

Sanjay ???? ??? ???? ???? ???? ?? ???? ??? ?????? ??? ??????. ??? Dhiraj ??? ???? ???? ??? ???? ??? ???? ??????. Dhiraj ??? ??? ??? ???? ??? ?? ?? ?? ???? ?? ??? ???? ?? ?? ? ??? ???????.

Sanjay Soya ???? ??? Dhiraj ???? ?? ??? ? ??? ??? ??? ?? ?? ?????? ??????. ??? Dhiraj ?? ?? ??? ‘Burroughs Wellcome (India) Ltd ? Uni-Sole Pvt Ltd ?’, ‘Asian Paints (I) Ltd ? M/s Jaikishan Paints & Allied Products’ ? ? 4?? ??? ???? ????. ??? ?? ??? ??? ???? ????, ?? ?? ??? ???? ?? ????? ? ??? ????? ??? ?????. ??? “?? ??? ???? ?? ???? ????? ??? ??? ???? ?????, ?? ??? ???? ?? ??? ????? ??. ?? ?? Dhiraj Dewani ??? ??? ????”?? ?????. ??? ?? Asian Paints? Burroughs Wellcome ??? ??? ??? ??? ? ??? ??? ????? ?????.

??? ?? Dhiraj ?? ??? ???? ???? ??? ??????. ??? ??? ?? ??? ????? ?? ????? ??? ??? ????, ???? ??? ??? ???? ???, ?? ?? ??? ???? ?? ????? ??? ??? ??? ?????. ??? ????(1999?)? ?27?? ??, ????? ??? ?? ?? ??? ??? ?? ???? ??? ????? ??? ??? ??????.

Smrita Sinha, Associate, LexOrbis
Smrita Sinha
Associate
LexOrbis

??? ?? 1995? ??? ??? ??????. ?? ??? ??? ??? ?? ???? ???? ???, ?? ???? ?? ?? ??? ??? ? ????. ??? ????? ?51?? ? ??? ???? ??? ???? ???, ?45(1)?? ?? ????? ??? ?????. ???? ?? ??? ?? ??? ???? ?? ? ??? ???(originality)? ??? ? ??? ????. ?? ???? ?? ?? ???? ????? ??, ???? ???? ?????. ? ?? ?? ?? ??? ???? ?? ????.

??? ????? ??? ????, ????? ??? ??? ?? ???? ?????. ????? ??? ??? ???, ??? ??? ?????. ??? ‘???? ??? ?? ?? ???? ??? ???? ???? ?? ??? ??? ? ??’? Dhiraj ??? ??? ??????. ???? ??? ????? ?? ???? ?? ????? ?? ? ?? ????.

??? ?? ??, ?? ?? ?????? ?? ??(TRIPS), ???? ?? ‘Engineering Analysis Centre of Excellence Pvt Ltd ? Commissioner of Income Tax ?’ ??? ??? ???? ???? ??? ??? ???? ??????.

?? ?? ??? ???? ?? ????? ??? ????, ???? ??? ?? ??? ??? ???? ??? ?? ??????.

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