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

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Union of India - Subsection

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

(g)in case of which, 90% or more of the raw materials and consumables required for the manufacture or processing of goods or articles carried out by such enterprise, are supplied by the other enterprise, or by persons specified by the other enterprise, and the prices and other conditions relating to the supply are influenced by such other enterprise; or

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Union of India - Subsection

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