Section 92A(2)(l) in The Income Tax Act, 1961

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Union of India - Subsection

Section 92A(2)(l) in The Income Tax Act, 1961

(l)where one enterprise is a firm, association of persons or body of individuals, the other enterprise holds not less than ten per cent. interest in such firm, association of persons or body of individuals; or

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Union of India - Subsection

Section 92A(2)(l) in The Income Tax Act, 1961