Amendment of section 92B.

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..... he removal of doubts, it is hereby clarified that ( i ) the expression "international transaction" shall include ( a ) the purchase, sale, transfer, lease or use of tangible property including building, transportation vehicle, machinery, equipment, tools, plant, furniture, commodity or any other article, product or thing; ( b ) th .....

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..... et development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service; ( e ) a transaction of business restructuring or reorganisation, entered into by an enterprise with an associated enterprise, irrespective of the fact that it has bearing on the profit, income, losses or assets of su .....

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..... gineering related intangible assets, such as, industrial design, product patents, trade secrets, engineering drawing and schematics, blueprints, proprietary documentation; ( f ) customer related intangible assets, such as, customer lists, customer contracts, customer relationship, open purchase orders; ( g ) contract related intangible assets, such as, favourable .....

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