https://www.taxtmi.com/caselaws?id=194225 Section 15(5) of the Limitation Act excludes time only when the defendant has been absent from India, which presupposes prior presence in India. A foreign corporation is treated as present in India only if it carries on business through a fixed and definite place of business for a substantial period, with central management and control sufficiently located in India; mere trading with India, an agent's presence, or a ship calling at Indian ports is insufficient. On the facts stated, neither corporation had its own office or business presence in India, so the provision did not apply and the suit remained barred by limitation. en-us Fri, 28 Oct 1988 00:00:00 +0530 Fri, 01 Sep 2017 14:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194225 Section 15(5) of the Limitation Act excludes time only when the defendant has been absent from India, which presupposes prior presence in India. A foreign corporation is treated as present in India only if it carries on business through a fixed and definite place of business for a substantial period, with central management and control sufficiently located in India; mere trading with India, an agent's presence, or a ship calling at Indian ports is insufficient. On the facts stated, neither corporation had its own office or business presence in India, so the provision did not apply and the suit remained barred by limitation. Case-Laws Companies Law Fri, 28 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194225