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of <h1>Associated Enterprises Defined: 13 Key Scenarios Clarify Interconnected Business Relationships Under Section 92A Tax Law</h1> The text defines 'associated enterprise' under Section 92A of Income Tax law, establishing criteria for determining interconnected business entities. It outlines two primary methods of classification: direct participation in management, control, or capital, and shared ownership or control structures. The provision identifies 13 specific scenarios where enterprises are deemed associated, including shareholding thresholds, loan relationships, board appointments, business dependencies, supply chains, and mutual control mechanisms. These definitions are crucial for transfer pricing and tax assessment purposes.
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