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a)   "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b)   "alternate minimum tax" means the...

the acquisition of any immovable property made by the competent authority under section...  by the transferor or the transferee or any other person referred to in...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...