Meaning of Associated Enterprise - Section 92A

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..... 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 management or control or capit .....

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..... r of Governing Board of one enterprise appointed by other enterprise. More than 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 the use of know-how, patent, technical know-how, etc. of which the oth .....

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..... 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 - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanageme .....

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