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                                           The 
                                            aim of R. Kant Gupta & 
                                            Co. has always been to prevent 
                                            a client from spending money on unnecessary 
                                            professional fees. We 
                                            see no reason why a client should 
                                            pay for more time than what is actually 
                                            needed. Not only do we 
                                            work efficiently but also make efforts 
                                            to save cost and reduce our time and 
                                            involvement, other than 
                                            the most required matters.  
                                             
                                            The billing is on lumpsum or on the 
                                            time-spent-basis, depending upon the 
                                            arrangement with the client and on 
                                            the nature of the engagement.  
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