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
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 who participate, directly or
indirectly, or through one or more
intermediaries