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          Meaning of establishment: a fixed, permanent place of business or organised commercial unit under law. Meaning of establishment encompasses a permanent institution or fixed place where business or residence is conducted, characterized by permanence of location, physical fixtures and equipment, an organised staff, and the availability of services to the public; this covers offices, places of business, manufacturing units and similar organised commercial organisations.
                            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.

                                  Meaning of establishment: a fixed, permanent place of business or organised commercial unit under law.

                                  Meaning of establishment encompasses a permanent institution or fixed place where business or residence is conducted, characterized by permanence of location, physical fixtures and equipment, an organised staff, and the availability of services to the public; this covers offices, places of business, manufacturing units and similar organised commercial organisations.


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