Section 15(5)(a) in Odisha Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 15(5)] [Section 15] [Entire Act]

State of Odisha - Subsection

Section 15(5)(a) in Odisha Goods and Services Tax Act, 2017

(a)persons shall be deemed to be "related persons" if -

(i)such persons are officers or directors of one another's businesses;

(ii)such persons are legally recognised partners in business;

(iii)such persons are employer and employee;

(iv)any person directly or indirectly owns, controls or holds twenty-five per cent. or more of the outstanding voting stock or shares of both of them;

(v)one of them directly or indirectly controls the other;

(vi)both of them are directly or indirectly controlled by a third person;

(vii)together they directly or indirectly control a third person; or

(viii)they are members of the same family.

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State of Odisha - Subsection

Section 15(5)(a) in Odisha Goods and Services Tax Act, 2017