Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 137(4)] [Section 137] [Entire Act] State of Punjab - Subsection Section 137(4)(i) in The Punjab Goods and Services Tax Act, 2017 (i)"company" means a body corporate and includes a firm or other association of individuals; and