https://www.taxtmi.com/acts?id=51693 Associated enterprise is defined for the anti-avoidance chapter by reference to overlapping management or control, specified shareholding, financing support, board appointment rights, dependence on know-how or intellectual property, and supply or sales arrangements influenced by the other enterprise. The definition also includes enterprises controlled by the same individual or family relationship, firms and similar entities with specified ownership interest, and relationships of mutual interest as prescribed. For specified domestic transactions, the term extends to other units, undertakings, businesses, or persons covered by the relevant linked-transaction provisions. en-us Thu, 14 Aug 2025 11:14:13 +0530 Sat, 04 Apr 2026 12:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51693 Associated enterprise is defined for the anti-avoidance chapter by reference to overlapping management or control, specified shareholding, financing support, board appointment rights, dependence on know-how or intellectual property, and supply or sales arrangements influenced by the other enterprise. The definition also includes enterprises controlled by the same individual or family relationship, firms and similar entities with specified ownership interest, and relationships of mutual interest as prescribed. For specified domestic transactions, the term extends to other units, undertakings, businesses, or persons covered by the relevant linked-transaction provisions. Act-Rules Income Tax Thu, 14 Aug 2025 11:14:13 +0530 https://www.taxtmi.com/acts?id=51693