The case sets out a dispute between ONGC and Sumitomo as to whether ONGCS should reimburse Sumitomo for tax payments. The case invites the student to consider the legal ramifications of using foreign companies particularly concerning tax
Notes
Originally published in Agarwal, A. (2011). ONGC - Sumitomo: Avoidable long legal battle. BP0397. Indian Institute of Management, Ahmedabad