The firm started in 2012 by former ELP associate partners Ritesh Kanodia and Udayan Choksi with former Bharucha & Partners SA Amey Nargolkar has merged with former KPMG deputy DEO Dinesh Kanabar’s two-month old start-up.

Exclusive: Economic Laws Practice (ELP) Mumbai indirect tax associate partner Ritesh Kanodia resigned last month after more than six years at the firm, to start up an independent tax practice of two or more partners.