These are eosinophilic, intracytoplasmic inclusions seen in perinuclear location within hepatocytes undergoing ballooning degeneration
They are formed from cytoskeletal intermediate filaments (Cytokeratin 8 and 18 along with Ubiquitin)
most common special stain used for identification is connective tissue stain – Masson’s Trichrome
Most commonly these bodies are seen in alcoholic hepatitis.
Other conditions include : Primary biliary cirrhosis, Indian childhood cirrhosis, Cholestasis, Wilson’s disease, Intestinal by pass surgery, Focal nodular hyperplasia and Hepatocellular carcinoma