https://www.taxtmi.com/acts?id=3183 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jun 2025 11:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3183 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3183