© 2018 Chugh Universal (CU) – All rights reserved. CU refers to the brand under which the Chugh Universal member firms provides legal, tax and/or accounting advisory services to their clients and/or refers to one or more member firms, as the context requires. CU and the member firms are not a worldwide partnership. CU and each member firm is a separate legal entity. Services are delivered by the member firms. Chugh, LLP and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.