Justice Shah has not differentiated between the consultancy and audit firms. As per PWC, their official position is that the audit firm, PW India, and the consultancy, PwC, are separate entities. However, the audit firm and the consultancy share office space, infrastructure and, in several cases, clients. While this appears complex, there are court cases where PwC has been accused of creating this structure only to serve a technical loophole. Indian law does not allow foreign audit firms to practice in India. However, several Indian firms have assumed the name Price Waterhouse and “are part of the global network”.