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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, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise; or (b) in respect of which one or more persons who participate, directly or indirectly, or through one or more intermediaries, in .....

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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 the total borrowings of the other enterprise. More than ½ of the Board of Directors or Members of Governing Board or one or more Executive Director or Executive Member of Governing Board of one enterprise appointed by other enterprise. More th .....

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