Sujit Ghosh, who resigned from BMR Legal in September has set up a tax litigation firm called ‘Advaita Legal’ along with former KPMG Partner Sunil Moti Lala. It is understood that the firm works closely with KPMG. The firm specializes in both direct and indirect tax practice and has a presence in Delhi and Mumbai. The firm has about 30 lawyers across its Mumbai and Delhi offices, according to sources. However, when contacted both Sujit and Sunil declined to comment.