https://www.taxtmi.com/caselaws?id=789466 Section 2(42) of the Companies Act, 2013 treats a company incorporated outside India as a foreign company if it has a place of business in India, including through electronic mode, or conducts business activity in India in any other manner. The Tribunal noted that the materials raised disputed questions of fact on whether the appellants had such a presence or activity, and those documents had not been fully examined by the NCLT. The maintainability and jurisdiction issue was therefore remanded for fresh determination, with both sides permitted to file and rebut documentary evidence. en-us Mon, 02 Mar 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789466 Section 2(42) of the Companies Act, 2013 treats a company incorporated outside India as a foreign company if it has a place of business in India, including through electronic mode, or conducts business activity in India in any other manner. The Tribunal noted that the materials raised disputed questions of fact on whether the appellants had such a presence or activity, and those documents had not been fully examined by the NCLT. The maintainability and jurisdiction issue was therefore remanded for fresh determination, with both sides permitted to file and rebut documentary evidence. Case-Laws Companies Law Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789466