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Section 133 in Finance Act, 2012 [Entire Act]

shall be deemed to be under the same management. Explanation III - If two or more bodies corporate under the same management hold, in the aggregate ... clause, "group" means a group of - (i) two or more individuals, associations of individuals, firms, trusts, trustees or bodies corporate (excluding financial institutions
Union of India - Section Cites 0 - Cited by 22
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