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TMI BlogMeaning of associated enterpriseX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 its management or control or capital, are the same persons who participate, directly or indirectly, or through one or more intermediaries, in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other enterprise; or ( e ) more than half of the board of directors or members of the governing board, or one or more executive directors or executive members of the governing board of one enterprise, are appointed by the other enterprise; or ( f ) more than half of the directors or members of the governing board, or one or more of the executive directors or members of the governing board, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s specified by the other enterprise, and the prices and other conditions relating to the supply are influenced by such other enterprise; or ( i ) the goods or articles manufactured or processed by one enterprise, are sold to the other enterprise or to persons specified by the other enterprise, and the prices and other conditions relating thereto are influenced by such other enterprise; or ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------ Notes :- 1. Substituted for Two enterprises shall be deemed to be associated enterprises if, at any time during the previous year,- by the Finance Act, 2002, w.e.f. 1-4-2002. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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