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 20(1)] [Section 20] [Entire Act] Union of India - Subsection Section 20(1)(a) in Estate Duty act, 1953 (a)prescribing the class of dispositions or operations which shall be deemed to be transfers to controlled companies, within the meaning of section 17;