Section 2(12) of CGST Act 2017 :"Associated Enterprises" shall have the same meaning as assigned to it in section 92A of the Income Tax Act,1961.
Analysis - Meaning of associated enterprises as per Income Tax Act.[ http://www.incometaxindia.gov.in/Acts/Income-tax%20Act,%201961/2014/102120000000037184.htm]
Analysis - Meaning of associated enterprises as per Income Tax Act.[ http://www.incometaxindia.gov.in/Acts/Income-tax%20Act,%201961/2014/102120000000037184.htm]
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