Section 162(1)(e) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 162(1)] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(1)(e) in The Income Tax Act, 2025

(e)whose more than half of the directors or members of the governing board, or one or more of the executive directors or members of the governing board, are appointed by the same person or persons, who has or have done so for the other enterprise; or

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Union of India - Subsection

Section 162(1)(e) in The Income Tax Act, 2025