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of <h1>Understanding 'Associated Enterprise' in Section 92A: Key Criteria for Management, Control, and Financial Interdependence in Tax Law.</h1> The text defines 'associated enterprise' under Section 92A of the Income Tax Act, relevant for sections 92, 92B, 92C, 92D, 92E, and 92F. An associated enterprise is one that participates in the management, control, or capital of another enterprise, directly or indirectly. Enterprises are deemed associated if certain conditions are met, such as holding significant voting power, having substantial financial interdependence, shared board members, or business dependencies. These criteria include ownership of voting shares, financial guarantees, board appointments, dependency on intellectual property, and mutual business interests, among others.
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