International Transaction - Section 92B

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..... y; or purchase, sale, transfer, lease or use of intangible property; capital financing including lending or borrowing or guarantee; or provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service; transaction of business restructurin .....

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..... logos (b) Technology related intangible assets, such as, Process patents, patent applications (c) Artistic related intangible assets, such as Literary works and copyright, musical compositions (d) Data processing related intangible assets, such as Proprietary computer software, software copyrights, automated databases etc. (e) Engineering related intangible assets, such as, industrial design, pro .....

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..... t rather than its physical attributes. (2) Transactions between unrelated persons Deemed as international Transaction: A transaction between an enterprise and an unrelated person shall be deemed to be a transaction between associated enterprises if in relation to that transaction There exists a prior agreement between such other person and the associated enterprise; or The terms of the transaction .....

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