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[Cites 0, Cited by 2] [Section 17(4)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(4)(i) in Estate Duty act, 1953

(i)A controlled company is any company which at any relevant time, was or would, if those provisions had always been in force, have been deemed to be, under the control of not more than five persons and which is not a subsidiary company or a company in which the public are substantially interested.