General definitions

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.... sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with International Law; (b) the term "Italy" means the Republic of Italy including the territorial waters of Italy and airspace above them, as well as any area beyond the said territorial waters, specifically it includes the sea-bed and the sub-soil contiguous to the territory of the peni....

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.... any body corporate or any entity which is treated as a company or a body corporate under the taxation laws of the respective Contracting States; (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Cont....