The firm was founded in the year 1952 by Late Shri M.Subbaraya Aiyar, a person who was not only a leading advocate but also a visionary. The firm was initially formed with Shri.Subbaraya Aiyar, Shri M.M.Ismail, Shri Sethuraman and Shri.Padmanabhan as Partners. However in the year 1960, the firm was reconstituted with Shri.Subbaraya Aiyar, Shri.Padmanaban and Shri K.R.Ramamani as Partners and was renamed at M/s. Subbaraya Aiyar, Padmanabhan and Ramamani Advocates(S.A.P.R). The firm has been in active practice in the field of Corporate Law and Taxation for over 60 years.

The firm has been involved at the forefront of taxation issues throughout its history and has produced and/or been associated with many legal stalwarts and doyens right from its inception. Some of the notable alumni of the firm who have served or currently serve in the judiciary are Late Justice M.M.Ismail, Late Justice S.Sethuraman, Justice P.P.S.Janardhana Raja, Acting Justice of the Madras High Court, Smt.Asha Vijayaraghavan, Judicial Member , ITAT Mumbai. The firm has also produced or been associated with many Standing Counsels and around half a dozen Senior Advocates over the last six decades.


It can be said that many of the leading advocates in South India today, in the field of taxation, have been associated with the SAPR firm at some point of time or other in their career.

The firm specializes in different branches of laws providing a single window facility to the business community for all their legal requirements in the form of taxation consultancy, opinion, arbitration and conciliation, documentation approvals and litigation.