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[Cites 0, Cited by 16] [Section 92A(1)] [Section 92A] [Entire Act]

Union of India - Subsection

Section 92A(1)(b) in The Income Tax Act, 1961

(b)in respect of which one or more persons who participate, directly or indirectly, or through one or more intermediaries, in its management or control or capital, are the same persons who participate, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise.