Manohar Samal is a Partner at Ratan Samal Associates LLP qualified to practice before Indian Courts with rights of audience before the Abu Dhabi Global Market (ADGM) Courts, Singapore International Commercial Court (SICC) and the Astana International Financial Centre (AIFC) Court. He is specialized in the dispute resolution of cases under Goods and Services Tax, Income Tax, Customs laws, international commercial arbitration and dispute resolution. He is empaneled with Delos Dispute Resolution and the Centre for Online Resolution of Disputes (CORD) as an Arbitrator and has presided over few Arbitrations as a Sole Arbitrator. He is also empaneled as a Tribunal Secretary at the Mumbai Centre for International Arbitration and as an Advisory Council Member at the Indian Society of Artificial Intelligence and Law. He is an Awardee of the 5th BW Legal World 30 Under 30 Award 2025 and is a Full Member of the Chartered Institute of Arbitrators UK. He has more than 90 publications to his name including SCOPUS indexed journal publications and regularly gives lectures across the world.

 

Apart from dispute resolution work, Manohar also provides international tax planning, transfer pricing and offshore structuring advisory to clients located in Germany, Spain, United States of America, United Kingdom, Cyprus, Panama, Seychelles, Singapore, United Arab Emirates, India, Estonia, Australia and New Zealand.

LICENSES
 

• Bar Council of India (Full Rights of Audience before Indian Courts and Tribunals)

• Singapore International Commercial Court (SICC) (Registered Foreign Lawyer with Full Rights of Audience)

• Abu Dhabi Global Market (ADGM) Courts (Full Rights of Audience)

• Astana International Financial Centre (AIFC) Court (Full Rights of Audience)

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ARBITRATION INSTITUTION EMPANELMENTS

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• Delos Dispute Resolution (France)

• Centre for Online Resolution of Disputes (India)

• Mumbai Centre for International Arbitration (Tribunal Secretary- India)

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NOTABLE INTERNATIONAL CASES

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• ​Amit Majumder v. Dmitry Burtov, ADGMCFI-PCA-2025-001 (Abu Dhabi Global Market Court of First Instance)

• Counsel for Respondent in a confidential Arbitration conducted before the Panel of Arbitrators appointed under the Refined Sugar Association Rules, London

• Counsel for Respondent in a confidential Arbitration conducted by the American Arbitration Association (AAA)

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NOTABLE INDIAN JUDGMENTS

 

• President Trade & Exim Corporation v. The State of Maharashtra & Ors., WP/5048/2025 (Bombay High Court)

• Pr. CIT v. Rajendra M. Pawar, (2025) SCC Online Bom. 2695 (Bombay High Court)

• Chavan Motors Division India Pvt. Ltd. & Ors. v. The State of Maharashtra & Ors., WP/7603-7608/2023 (Bombay High Court)

• Addl. CST v. Shree Sacha Creations, STR/1/2022 (Bombay High Court)

• YM Motors Pvt. Ltd. v. Union of India & Ors., WPL/32594/2024 (Bombay High Court)

• Shabbir Abbasali Rangwala v. Union of India & Ors., WP/1388/2021 (Bombay High Court)
   

EDUCATION

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LL.M (National Institute of Securities Markets & Maharashtra National Law University Mumbai Joint Program)

B.L.S.LL.B (University of Mumbai)

Modules 1, 2 & 3 of the International Arbitration Course (Chartered Institute of Arbitrators, U.K.)