2. *Technical & Transmission Risks* – The Consultant is not liable for loss, damage or delay caused by technical errors, interruptions, corruption, data loss or any issue that may occur while sending or receiving digital files (PDF, JPG, video, etc.) via email, cloud storage, messaging platforms or any other electronic medium.
3. *Intellectual Property* – All documents, templates, advice, reports and any other material prepared by the Consultant remain the exclusive property of Gupta Legal Consultant. Unauthorized reproduction, distribution or use without prior written consent is prohibited.
4. *Limitation of Liability* – In no event shall the Consultant, its successors, affiliates or representatives be held liable for indirect, consequential, incidental or punitive damages, including but not limited to loss of profits, revenue or data, arising out of or related to the services rendered.
5. *Governing Jurisdiction* – This disclaimer and any dispute arising out of or in connection with the services shall be governed by and construed in accordance with the laws of India, and the exclusive jurisdiction of the courts at *[City, State]* where the sole proprietorship is registered.
6. *No Refund Policy* – Drafts and services once delivered are non‑refundable.