definiens: means : ( a ) any and all taxes, duties, imposts, l evies, premiums, impositions, transfer charges, ces s, surcharge, charges in the nature of tax and any fine, cost, pe nalty or interest connected therewith, including co rporate tax, income tax, dividend distribution tax, interest tax, withholding taxes, capital gains tax, value added tax, gift tax, wealth tax, sales tax, service tax, stamp duty, reg istration fees, foreign travel tax, octroi, turnove r tax, excise duty, customs duty, import duty, development cess, rates, property tax or other tax of whatever kind ( includ ing any fee, assessment or other charges in the nature of or in lieu of any tax ) that is imposed by any Governmenta l Authority;(b ) any interest, fines, penalties or additions res ulting from, attributable to, or incurred in connec tion with any itemsdescribed in this paragraph or any related contest or dispute ; and ( c ) any items described in this par agraph that areattributable to another Person but that the Seller is liable to pay and/or withhold by Law, by Contrac t or otherwise, whether or not disputed ; means the ( Indian ) Income Tax Act, 1961 ; means any report, return, declaration, claim for refund, or information return or statement related toTaxes, including any schedule or attachment thereto, and including any amendment thereof ; means all trade dress and trade names, logos, tra demarks and service marks and related registrationsand applications, including any intent to use appli cations, supplemental registrations and any renewal s or extensions, all other indicia of commercial source or origin an d all goodwill associated with any of the foregoing ; means, collectively, the Aurangabad Facility and the Sholinganallur Facility ; and means any and all Taxes relating to or arising on the transfer of the Transferred Assets of theBusiness, including stamp duty, registration charge s, notarial fees and all applicable indirect Taxes and relatedamounts ( including any penalties, interest and addi tions to Transfer Taxes )