4 results for “transfer pricing”+ Section 35(1)(iv)clear
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iv) they are so associated that they have interest, directly or indirectly in the business of each other. Explanation. – In this clause – (i) “inter-connected undertakings” shall have the meaning assigned to it in clause (g) of section 2 of the Monopolies and Restrictive Trade Practices Act, 1969 (64 of 1969); and (ii) “relative” shall have the meaning assigned