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

Union of India - Subsection

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

(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);