Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Safe harbour definitions for international transactions clarify transfer pricing terms, service categories, and operating profit margin computation. Safe harbour rules for international transactions define the expressions used for application of rule 10TA to rule 10TG, including accountant qualifications, contract research and development services, core and non-core auto components, corporate guarantee, employee cost, generic pharmaceutical drug, information technology enabled services, knowledge process outsourcing services, low value-adding intra-group services, intra-group loan, no tax or low tax country or territory, operating expense, operating revenue, operating profit margin, relevant previous year, and software development services.
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 definitions for international transactions clarify transfer pricing terms, service categories, and operating profit margin computation.
Safe harbour rules for international transactions define the expressions used for application of rule 10TA to rule 10TG, including accountant qualifications, contract research and development services, core and non-core auto components, corporate guarantee, employee cost, generic pharmaceutical drug, information technology enabled services, knowledge process outsourcing services, low value-adding intra-group services, intra-group loan, no tax or low tax country or territory, operating expense, operating revenue, operating profit margin, relevant previous year, and software development services.
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