India and having no place of business or establishment in India to a political party come under the purview of FCRA?Justice Ahmadi: Since the company is not a subsidiary of a foreign company nor does it answer the requirements of the explanation defining a MNC, the said provisions of FCRA have no application.Justice Chandrachud: Similar opinion.Justice Bhagwati: The company, though incorporated outside India, has no place of business in India at any time and it is not a foreign company within the meaning of Section 591 of the Companies Act.G Ramaswamy: It is a well-settled that unless the company making the donation clearly comes within the definition of foreign source, the Act will not be attracted.Also, it is well-established that if there is any doubt or ambiguity with regard to the interpretation of a penal statute, the interpretation in favor of the alleged offender has to be accepted.
