Meaning of Associated Enterprise - Section 92A

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..... irectly, 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 managem .....

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..... or one or more Executive Director or Executive Member of Governing Board of one enterprise appointed by 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 each of the two enterprise appointed by same person or persons. * The business of one enterprise is wholly dependent on .....

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..... lled by a member of such HUF or relative of such member or jointly by such member & his relative. * Where one enterprise is a Firm, AOP or BOI, and the other enterprise holds not less than 10% interest in such Firm, AOP or BOI. * There exists between the two enterprises, any relationship of mutual interest, as may be prescribed. [ Section 92A(2) ]
Manuals, Ready reckoner, Law and practice, .....

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