Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 40] [Entire Act] Union of India - Subsection Section 40(i) in The Central Excise Act, 1944 (i)if one such body corporate exercises control over the other or both are under the control of the same group or any of the constituents of the same group; or
