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[Cites 0, Cited by 0] [Section 26(2)] [Section 26] [Entire Act]

Union of India - Subsection

Section 26(2)(a) in The Cost Accounting Records (Petroleum Industry) Rules, 2002

(a)enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise (this includes holding companies, subsidiaries and fellow subsidiaries);