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Meaning of Associated Enterprise

Income Tax - Transfer Pricing - International + Domestic - 03 - Two enterprises shall be deemed to be associated enterprises if, at any time during the previous year: One enterprise holds, directly or indirectly, shares carrying not less than 26% of voting power in the other enterprise. Any person holds directly or indirectly, shares carrying not less than 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 th .....

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of the two enterprise appointed by same person or persons. The business of one enterprise is wholly dependent on the use of know-how, patent, technical know-how, etc. of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights. 90% or more of the raw material and consumables required for the manufacture or processing of goods or articles carried out by one enterprise, is SUPPLIED by the other enterprise. The goods or articles manufactured or proces .....

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