Applicability of the provisions of sections 108A to 108F.
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...., an individual, firm, group, constituent of a group, body corporate or bodies corporate under the same management, who or which (a) is, in case of acquisition of shares or share capital, the owner in relation to a deminant undertaking and there would be, as a result of such acquisition, any increase (i) in the production, supply, distribution or....




TaxTMI
TaxTMI