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        F. Acts / Amendment Acts

        Section 40 - Amendment of section 92A

        Finance Act, 2002
        Chapter III
        DIRECT TAXES

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        Associated enterprises definition amended to tie deeming provision to purpose of relevant subsection in income tax law The amendment substitutes the opening words of section 92A(2) to make the deeming of two enterprises as associated expressly applicable 'for the purposes of' the relevant subsection, thereby linking the deeming provision to that subsection's scope.
                          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.

                                Associated enterprises definition amended to tie deeming provision to purpose of relevant subsection in income tax law

                                The amendment substitutes the opening words of section 92A(2) to make the deeming of two enterprises as associated expressly applicable "for the purposes of" the relevant subsection, thereby linking the deeming provision to that subsection's scope.


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