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[Cites 0, Cited by 0] [Section 162(1)] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(1)(h) in The Income Tax Act, 2025

(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