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[Cites 0, Cited by 0] [Section 21(2)] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(2)(e) in The Cost Accounting Records (Electricity Industry) Rules, 2001

(e)enterprises over which any person described in (c) or (d) is able to exercise Significant influence. This includes enterprises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise.