Case Law Details
Case Name : Kaybee Pvt Ltd Vs ITO (ITAT Mumbai)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Mumbai
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Kaybee Pvt Ltd Vs ITO (ITAT Mumbai)
Section 92A(2) governs the operation of Section 92A(1) by controlling the definition of participation in management or capital or control by one of the enterprise in the other enterprise. If a form of participation in management, capital or control is not recognized by Section 92A(2), even if it ends up in de facto or even de jure participation in management, capital or control by one of the enterprise in the other enterprise, it does not result in the related enterprises being treated as ‘associate Please become a Premium member. If you are already a Premium member, login here to access the full content.
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