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)
Eligible international transaction classification under safe harbour rules for specified cross-border services, loans, guarantees, and manufacturing activities. The safe harbour framework defines an eligible international transaction as one between an eligible assessee and its associated enterprise, where either or both are non-residents, and it covers specified categories such as software development services, information technology enabled services, knowledge process outsourcing services, intra-group loans, corporate guarantees subject to stated amount and credit-rating conditions, contract research and development services, manufacture and export of auto components, and receipt of low value-adding intra-group 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.
Eligible international transaction classification under safe harbour rules for specified cross-border services, loans, guarantees, and manufacturing activities.
The safe harbour framework defines an eligible international transaction as one between an eligible assessee and its associated enterprise, where either or both are non-residents, and it covers specified categories such as software development services, information technology enabled services, knowledge process outsourcing services, intra-group loans, corporate guarantees subject to stated amount and credit-rating conditions, contract research and development services, manufacture and export of auto components, and receipt of low value-adding intra-group services.
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