ABOUT THE PARTNER (sourced description): Hasmukh Shah & Co. LLP is a Mumbai-based chartered accountancy firm that provides India setup, offshore accounting, business support, audit and assurance, and tax and regulatory compliance services. It says it works with global businesses and MNC clients across multiple countries. CLASSIFIER REASON (why this partner was flagged a reseller fit): Borderline (1) - TRUE because HSCo is listed in the US Commercial Service India BSP directory, which is explicitly for export-business support, and the same entry says it serves MNC clients from around 15 countries. The same entry lists Hasmukh Shah, Managing Partner, with hasmukh.shah@hscollp.in. FALSE on (2) because the site shows accounting, tax, and advisory services rather than buying or sell EVIDENCE QUOTE (literal from partner site): "It serves MNC clients from around 15 countries in the world, which includes USA and European countries." PARTNER TYPE (source vendor classification): export_business_service_provider SOURCE VENDOR: US Commercial Service Country BSP CONTACT EVIDENCE URL: https://www.trade.gov/india-business-service-provider