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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Business relationship definition excludes permitted auditor professional services and ordinary course arm's length commercial sales.</h1> Definition of business relationship confines the term to transactions entered into for a commercial purpose but excludes: professional services lawfully rendered by an auditor or audit firm under company and chartered accountant legislation and rules; and commercial transactions at arm's length in the ordinary course of the company's business-such as routine purchases by auditors acting as customers from sectors like telecommunications, airlines, hospitals and hotels.

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