JK Lakshmipat University

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The Chartered Accountant Student Vol. 29 No. 07 December 2025

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The Institute of Chartered Accountants of India, New Delhi- 110002.

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Abstract

The goods or articles manufactured or processed by one enterprise are sold to the other enterprise or to persons specified by the other enterprise, and the prices and other conditions relating thereto are influenced by such other enterprise enterprise.

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