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Section 286 in The Income Tax Act, 1961 [Entire Act]

internal management control purposes; (e) "group" includes a parent entity and all the entities in respect of which, for the reason of ownership or control ... cash flows of the parent entity and the constituent entities are presented as those of a single economic entity; (g) "international group" means any group
Union of India - Section Cites 0 - Cited by 10

Section 511 in The Income Tax Act, 2025 [Entire Act]

internal management control purposes; (e) "group" includes a parent entity and all the entities in respect of which, for the reason of ownership or control ... cash flows of the parent entity and the constituent entities are presented as those of a single economic entity; (g) "international group" means any group
Union of India - Section Cites 0 - Cited by 0
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