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

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

Union of India - Subsection

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

(b)which has advanced a loan to the other enterprise and such loan constitutes not less than 51% of the book value of the total assets of the other enterprise; or

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Union of India - Subsection

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