Costing Standards Accounting Standards E-Forms

The Companies Act, 1956

Share Capital and Debentures (82 to 123)

Section 108H Construction of certain expressions used in sections 108A to 108G.

Section 108H Construction of certain expressions used in sections 108A to 108G. 

The expressions "group", "same management", "financial institution", "dominant undertaking" and "owner" used in sections 108A to 108G (both inclusive), shall have the meanings respectively assigned to them in the Monopolies and Restrictive Trade Practices Act, 1969 (54 of 1969).