Current People


  • Senior Partner, M/s.Subbara Aiyar, Padmanabhan & Ramamani

    Taxation expert with consulting & litigation practice spread across India for 30+ years.

    Represents major corporate groups and bodies across India, especially south India, in all aspects of Direct Taxes, Tax Planning and Tax litigations.

    Senior Advisor on taxation of non-residents, joint ventures and collaborations, double taxation avoidance agreements & transfer pricing issues.

    Expertise with implementation and tax planning of acquisitions and mergers.

    Acts frequently as Arbitrator, provides inputs on Contracts, Conveyancing and Agreements

    Consults and represents Sales Tax, Excise Duty and Service Tax matters.

    Director of many leading companies and top corporate groups in South India.

    R.Vijayaraghavan has an MSc.(Physics) Madurai University, M.B.A. - Syracuse University, U.S.A. and B.L. Madras University.

  • Vikram holds a B.L degree from Madras Law College and is an Advocate in the firm of M/s Subbaraya Aiyar, Padmanabhan & Ramamani, Chennai.

    Vikram also has worked with T.P.Ostwal & Associates (Mumbai), rated India's top Tier-II International taxation firm, as an International Taxation consultant.

    Vikram has given a number of talks in India and abroad on taxation related matters as well as contributed a number of articles and chapters to books and journals on taxation matters.

    Vikram also holds Masters degrees in both Computer Science (with Distinction in Research) & Electrical Engineering from Stanford University, California, USA.

    Vikram was one of the key engineers at Efficient Frontier ( ,the world leader in SEM, and Founder of Efficient Frontier Technology India Pvt. Ltd. EF was sold to Adobe Systems(tm) in 2011.

    Vikram is the Founder of VulcanTech Software India ( - a high-tech consulting company formed to fill the pressing need for quality outsourcing.

    Vikram sits on the board/governing councils of various companies, educational & cultural institutions in Chennai.

  • Graduated from Anna university. Completed his law degree in 2001 from Dr.Ambedkar Law College Chennai .

    Worked as apprentice with Shri.N.C.Ananthachari , Senior Tax Consultant and then joined the office of Advocate Shri V.S.Jayakumar.

    Moved to SAPR in 2003 and represents number of Corporate Clients before various forums like CIT(Appeals), ITAT, DRT, CESTAT, CLB and High Court.

  • Completed B.Com in 1995 in Utkal University, Orissa

    Completed B.L in 1999 in Utkal University, Orissa

    Did M.B.A. Finance in the Pondicherry University.

    Joined S.A.P.R. in 2002.

  • Ms.B.Mala was Tax Partner in Deloitte Haskins & Sells, Chartered Accountants, Chennai. She handled direct taxes for corporate clients, individuals, trusts, tax appeals before the appellate authorities, including the Tax Tribunal. She also handled Tax Due Diligence for MNC clients, expatriate taxation and salary structuring, Transfer Pricing documentation and certification, incorporation of foreign companies in India and in obtaining the regulatory approvals for joint venture/foreign corporate entities.

    Ms.B.Mala was associated with the preparation of the first Guidance Note on tax audit by the Institute of Chartered Accounts of India

    Ms.B.Mala was Chairman of the Expert Committee on Direct Taxation of the Madras Chamber of Commerce & Industry and member of The Southern India Chamber of Commerce & Industry and CII

    Ms.B.Mala retired from the firm in 2009. She is at present with Subbaraya Aiyer Padmanabhan & Ramamani, Advocates as associate.


Shri.R.Vijayaraghavan Advocate

Shri.Vikram Vijayaraghavan Advocate

Shri.R.Venkatnarayanan Advocate

Shri.Saroj Parida Advocate

Consultants & Trainees

Shri. M.S.Murali, CA

Smt. Radha Rangaswamy, Advocate on Record (Supreme Court)

Shri. A.L.Nagappan, (Indirect Taxes)

Our Distinguished Alumni


Late Shri.M.Subbaraya Aiyar, Advocate

Judicial Officers

Hon'ble Mr. Justice P.P.S.Janardhana Raja, High Court of Madras

Late Hon'ble Mr.Justice Ismail,Former Chief Justice,High Court of Madras

Late Hon'ble Mr.Justice Sethuraman, High Court of Madras

Smt. Asha Vijayaraghavan, Judicial Member, ITAT Hyd.

Shri. Arvindh Pandian, Additional Advocate General of Tamil Nadu

Smt.Pushya Sitaraman, Sr.Standing Counsel (Retd)

Shri. J.Narayanaswamy, Standing Counsel

Senior Advocates

Late Mr.K.R.Ramamani, Senior Advocate

Late Mr.S.PADMANABHAN, Senior Advocate

Shri. S.V.Subramaniam,Senior Advocate

Late Mr. V.Ramachandran, Senior Advocate

Shri. K.J.Chandran, Senior Advocate

Shri. R.L.Ramani, Senior Advocate

Smt.Pushya Sitaraman*, Senior Advocate

Shri. Aravind Dattar, Senior Advocate

Shri. Arvindh Pandian*, Senior Advocate

Advocates & CA's

Late Mr. Krishnamurthy(S.K.), Advocate

Late Mr. T.V. Vishwanatha Iyer, Advocate

Late Mr.N.Krishnmurthi (N.K.), Advocate

Shri. Srinivasaraghavan, Advocate

Shri. Srinivasamurthy, Advocate

Smt. Meenakshi Krishnaswamy, Advocate

Late Mr.R.B.Raman, Advocate

Smt. Mythili Sethuraman, Advocate

Shri. A.Gopal, C.A

Late Mr. G.Karuppiah, Advocate

Shri. K.V.Rajan, Advocate

Shri. P.N.Pavithran, Advocate

Shri. N.Raghunathan, C.A

Shri. P.Vaidhyanathan, C.A

Shri. N.Devanathan, Advocate

Shri. Philip George, Advocate

Shri. V.S.Jayakumar, Advocate

Shri.S.Sridhar, Advocate

Shri. K.V.Venkatasubramaniam, Advocate

Shri. Govindarjan, Advocate

Shri. K.Vaitheeswaran, Advocate

Smt. Rohini Mohan, Advocate

Shri. Ramananathan, (Tirupur), Advocate

Shri. Sundareswaran, Advocate

Shri. ANAND GOPALAN, Advocate

Shri. S.K.Srinivasan, Advocate

Shri. S.P.CHIDAMBARAM, Advocate

Shri. Saud, Advocate

Shri. K.S.R.ANIRUDHA, Advocate

Shri. Julian Selvam, Advocate

Shri. S.Annamalai, Advocate

Shri. Lalith Kumar, Advocate

Shri. Jithesh Parmar, Advocate

Shri. Pradeep, Advocate

Shri. N.Chandrasekar, Advocate

Shri. P.Venkatramani (Manager), Advocate

Shri. Prashanth Jain,Trainee

Ms. Sri vidya Krishnan,Trainee

Shri. V.P.Thangadurai,Advocate

Shri. Dhiraj Raman,Advocate