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

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

Union of India - Subsection

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

(h)ninety per cent. or more of the raw materials and consumable required for the manufacture or processing of goods or articles carried out by one 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 92A(2)(h) in The Income Tax Act, 1961