Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Income Tax Act, 1961
2. Definitions.
In this Act, unless the
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1 - 10 of 8171 (0.16 seconds)Section 1 in The Companies Act, 1956 [Entire Act]
Inter corporate Investment will also not apply in case of wholly owned subsidiary companies or companies established with object of financing industrial enterprises
Section 3 in Finance Act, 1999 [Entire Act]
namely:- '(41A) "resulting company" means one or more companies (including a wholly owned subsidiary thereof) to which the undertaking of the demerged company is transferred
Sarabhai M. Chemicals Private Ltd. And ... vs P.N. Mittal, Competent Authority, ... on 5 February, 1980
company law, a holding company and the transferee company is its wholly-owned subsidiary. There is no dispute on this aspect of the case ... thus the transferee company was from March, 1971, onwards, the wholly-owned subsidiary of the transferor company. In the month of December, 1971, a decision
Consortium Of Titagarh Firema Adler ... vs Nagpur Metro Rail Corporation Ltd And ... on 9 May, 2017
itself and it can consist of its constituents which are
wholly owned subsidiaries and they may have experience in relation to the
project ... entity is a government owned entity, it
should include both the parent and its wholly owned subsidiaries.
15. In reply to the submissions advanced
Section 188 in The Companies Act, 2013 [Entire Act]
appointment to any office or place of profit in the company, its subsidiary company or associate company; and (g) underwriting the subscription of any securities ... applicable for transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before
Section 372A in The Companies Act, 1956 [Entire Act]
loan made by a holding company to its wholly owned subsidiary; (d) to any guarantee given or any security provided by a holding company ... respect of loan made to its wholly owned subsidiary; or (e) to acquisition by a holding company, by way of subscription, purchases or otherwise
Modi Rubber Ltd. vs Guardian International Corp. on 28 March, 2007
restructured for a long time. Therefore, Guardian intends to establish a wholly-owned subsidiary to build and operate a float glass manufacturing plant ... International Corp. ('Guardian') that Guardian desires to establish a wholly- owned subsidiary in India to build and operate a float glass manufacturing plant
Section 7 in Finance Act, 2020 [Entire Act]
purposes of this clause, "specified person" means - (a) a wholly owned subsidiary of the Abu Dhabi Investment Authority which - (i) is a resident ... arising to the Indian Strategic Petroleum Reserves Limited, being a wholly owned subsidiary of the Oil Industry Development Board under the Ministry of Petroleum
Section 233 in The Companies Act, 2013 [Entire Act]
more small companies or between a holding company and its wholly-owned subsidiary company or such other class or classes of companies