(a) prescribing the class of dispositions or operations which shall be deemed to be transfers to controlled companies within the meaning of section 17;
1. Subs. by Act 36 of 1957, s. 3 and Sch. II, for" 16". 2 Subs. by Act 33 of 1958, s. 8, for" section 129 of the Indian Companies Act, 1913 ," (w. e. f. 1- 7- 1960 ).