Section 2
[(i) "inter-connected undertakings" means two or more undertakings which are inter-connected with each other in any of the following manners, namely—
2 [(i) "inter-connected undertakings" means two or more undertakings which are inter-connected with each other in any of the following manners, namely—
(A) if one owns or controls the other;
(B) where the undertakings are owned by firms, if such firms have one or more common partners;
(C) where the undertakings are owned by bodies corporate,—
(I) if one body corporate manages the other body corporate; or
(II) if one body corporate is a subsidiary of the other body corporate; or
(III) if the bodies corporate are under the same management; or
(IV) if one body corporate exercises control over the other body corporate in any other manner;