Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Safe harbour rules accept transfer prices or deemed income declared by taxpayers, creating a predictable compliance pathway for transfer pricing. Section 92CB authorises the Board to make safe harbour rules for determining income under clause (i) of section 9(1) and arm's length price under sections 92C and 92CA; safe harbour denotes circumstances in which income-tax authorities accept the transfer price or deemed income declared by the assessee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Safe harbour rules accept transfer prices or deemed income declared by taxpayers, creating a predictable compliance pathway for transfer pricing.
Section 92CB authorises the Board to make safe harbour rules for determining income under clause (i) of section 9(1) and arm's length price under sections 92C and 92CA; safe harbour denotes circumstances in which income-tax authorities accept the transfer price or deemed income declared by the assessee.
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