The Supreme Court considered whether a company can be prosecuted for criminal offences when the individual officer allegedly responsible for the company's conduct has not been separately arraigned as an accused. In Sanofi India Ltd. v. Central Bureau of Investigation, the Court rejected the argument that prosecution of a corporate entity necessarily fails unless a particular natural person is simultaneously made an accused. The Court recognised that a company, although a juristic person, acts through its officers and employees, and the conduct and state of mind of relevant individuals may, where legally permissible, be attributed to the company. The Court also examined the distinction between corporate criminal liability and the separate liability of individuals responsible for the company's conduct. The judgment is significant for the doctrine of attribution and corporate criminal responsibility. It also discusses allegations involving conspiracy and cheating and the scope of the High Court's inherent jurisdiction under Section 482 CrPC. The ruling provides important guidance on prosecuting companies and determining when individual officers must additionally be proceeded against.