In December 2023, a five-judge bench of the Indian Supreme Court issued its much-awaited decision on the "group of companies" doctrine in Cox and Kings v. SAP India Pvt. Ltd. & Anr. ("Cox and Kings"), confirming that the doctrine forms part of Indian law. In expressly reaffirming the applicability of the doctrine, the Indian Supreme Court continues to take a different approach to courts in many other jurisdictions.
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