https://www.taxtmi.com/caselaws?id=96724 Sections 270 and 271 of the Companies Act, 1913 were read as enlarging the meaning of "unregistered company", so a foreign company incorporated abroad but not registered in India could still be wound up in India regardless of the number of its members. The Court also treated the Bombay connection as sufficient for ancillary liquidation because the company had assets, branches, creditors, pending proceedings, and disputed claims in India, with the relevant evidence centred there. On that basis, local winding up was considered expedient, subject to the Indian liquidator's role being confined to Indian assets and related matters. en-us Tue, 16 Apr 1935 00:00:00 +0530 Tue, 10 Jan 2012 16:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96724 Sections 270 and 271 of the Companies Act, 1913 were read as enlarging the meaning of "unregistered company", so a foreign company incorporated abroad but not registered in India could still be wound up in India regardless of the number of its members. The Court also treated the Bombay connection as sufficient for ancillary liquidation because the company had assets, branches, creditors, pending proceedings, and disputed claims in India, with the relevant evidence centred there. On that basis, local winding up was considered expedient, subject to the Indian liquidator's role being confined to Indian assets and related matters. Case-Laws Companies Law Tue, 16 Apr 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96724