Meaning of associated enterprise.

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....one or more intermediaries, in the management or control or capital of the other enterprise in the following manner,- (i) one or more persons who participate, directly or indirectly, or through one or more intermediaries, in management or control or capital of one enterprise, also participate, directly or indirectly, or through one or more intermediaries, in the management or control or c....

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....rs or executive members of the governing board, are appointed by the other enterprise; or (e) whose more than half of the directors or members of the governing board, or one or more of the executive directors or members of the governing board, are appointed by the same person or persons, who has or have done so for the other enterprise; or (f) in case of which, manufacturing or p....

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....e influenced by such other enterprise; or (h) in case of which, the goods or articles manufactured or processed by such enterprise, are sold to the other enterprise or to persons specified by the other enterprise, and the prices and other conditions relating thereto are influenced by such other enterprise; or (i) which is controlled by an individual, and the other enterprise is a....

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.... (a) other units or undertakings or businesses of such assessee in respect of a transaction referred to in section 122 or 140(9); (b) any other person referred to in section 140(13) or 205(4) in respect of a transaction referred to therein; and ^1[(c) other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(13) in res....