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[Cites 0, Cited by 15] [Section 92A(2)] [Section 92A] [Entire Act]

Union of India - Subsection

Section 92A(2)(g) in The Income Tax Act, 1961

(g)the manufacture or processing of goods or articles or business carried out by one enterprise is wholly dependent on the use of know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, or any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process, of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights; or