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 8(2)] [Section 8] [Entire Act] Union of India - Subsection Section 8(2)(a) in The Business Profits Act, 1947 (a)a company (hereinafter referred to as" the principal") is resident in British India and is not a subsidiary of any other company resident in British India; and