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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Associated enterprise definition clarifies ownership, control and economic dependence tests for related party tax treatment.</h1> Definition of associated enterprise sets criteria for treating two enterprises as related for transfer pricing and anti avoidance: participation in management, control or capital directly, indirectly or through intermediaries; shared persons in management or control; objective indicia such as shareholding thresholds, intercompany loans and guarantees, appointment or common appointment of directors, economic dependence through exclusive rights or supply and sale relationships where prices or conditions are influenced, familial and HUF control links, participatory interests in firms, and other prescribed mutual interest relationships.

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