TMI BlogDEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term Gibraltar means the territory of Gibraltar; (c) the term "Contracting Party" means India or Gibraltar as the context requires; (d) the term "competent authority" means - (i) in the case of India, the Finance Minister, Government of India, or its authorized representative; (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass of shares" means the class or classes of shares representing a majority of the voting power and value of the company; (i) the term "recognised stock exchange" means - (i) in India, the National Stock Exchange, the Bombay Stock Exchange, and any other stock exchange recognised by the Securities and Exchange Board of India; and (ii) any other stock exchange which the competent authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to, or having received information from, the requested party; (n) the term "requested Party" means the Contracting Party which is requested to provide the information or which has provided information; (o) the term "information gathering measures" means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; (p) the term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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