https://www.taxtmi.com/manuals?id=4717 The provision defines associated enterprise as one participating, directly or indirectly or through intermediaries, in the management, control or capital of another enterprise, or where the same persons participate in both enterprises' management, control or capital. It lists thirteen categories of deemed associated enterprises, including voting power and common shareholding thresholds, significant intercompany loans or guarantees, board or executive appointment influence, dependence on intellectual property or supplies, sale-price influence, familial or HUF control links, minority interests in firms, and other prescribed mutual-interest relationships. en-us Wed, 04 Sep 2024 11:05:00 +0530 Thu, 12 Jun 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4717 The provision defines associated enterprise as one participating, directly or indirectly or through intermediaries, in the management, control or capital of another enterprise, or where the same persons participate in both enterprises' management, control or capital. It lists thirteen categories of deemed associated enterprises, including voting power and common shareholding thresholds, significant intercompany loans or guarantees, board or executive appointment influence, dependence on intellectual property or supplies, sale-price influence, familial or HUF control links, minority interests in firms, and other prescribed mutual-interest relationships. Manuals Income Tax Wed, 04 Sep 2024 11:05:00 +0530 https://www.taxtmi.com/manuals?id=4717