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 102(9)] [Section 102] [Entire Act] Union of India - Subsection Section 102(9)(b) in Finance Act, 2012 (b)in any other case, such person is, at any time during the financial year, beneficially entitled to twenty per cent, or more, of the profits of such business;