https://www.taxtmi.com/acts?id=3184 Section 92B defines an international transaction as transactions among associated enterprises-where either or both are non-residents-covering purchase, sale, lease or use of tangible and intangible property, provision of services, lending or borrowing, capital financing and cost-allocation arrangements; it also deems certain third-party dealings to be international transactions where terms are determined with or pursuant to an associated enterprise and lists illustrative categories of intangible assets and services included within the definition. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 13:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3184 Section 92B defines an international transaction as transactions among associated enterprises-where either or both are non-residents-covering purchase, sale, lease or use of tangible and intangible property, provision of services, lending or borrowing, capital financing and cost-allocation arrangements; it also deems certain third-party dealings to be international transactions where terms are determined with or pursuant to an associated enterprise and lists illustrative categories of intangible assets and services included within the definition. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3184