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ship or a hotel with another company; or (b)   a banking company referred to in section...(1)(d),— (a)   “control” shall have the same meaning as assigned to it in...

not apply— (i)   to a person who is required to deduct tax under provisions of section...Nos. 2(i), 3(i) and 6(ii)]; (ii)   to a person referred to in...

of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...

case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...