DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX
WP/11618/2016HC Karnataka27 Sept 2019
Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:
Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C
92A. (1) For the purposes of this
section and sections 92, 92B, 92C, 92D, 92E
and 92F, associated enterprise”, in relation
to another enterprise, means an enterprise-
(a)
Which
participates,
directly
or
indirectly, or through one or more
intermediaries, in the management or
control
or
capital
of
the
other
enterprise; or
(b)
in respect of which one or more
persons
