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Section 92A - Meaning of Associated Enterprise

Income Tax - Transfer Pricing - International + Domestic - 03 - (1) For the purpose of sections 92, 92B, 92C, 92D, 92E and 92F, "associated enterprise", in relation to another enterprise, means an enterprise- (a) which participates, directl .....

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its management or control or capital, are the same persons who participate, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise. (2) Two enterprises shall be deemed to be ass .....

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han 26% of voting power of each of such enterprise. A loan advanced by one enterprise to the other enterprise constitutes not less than 51% of the book value of the total assets of the other enterprise. One enterprise guarantees not less than 10% of .....

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an ½ of the Board of Directors or Members of Governing Board or one or more Executive Director or Executive Member of Governing Board of each of the two enterprise appointed by same person or persons. The business of one enterprise is wholly d .....

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