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 rules excluded for international transactions with associated enterprises in no-tax or low-tax jurisdictions. The safe harbour rules do not apply to eligible international transactions entered into with an associated enterprise located in a country or territory notified under section 94A, or in a no-tax or low-tax country or territory. In such cases, rules 10TA, 10TB, 10TC, 10TD and 10TE are excluded from application.
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 excluded for international transactions with associated enterprises in no-tax or low-tax jurisdictions.
The safe harbour rules do not apply to eligible international transactions entered into with an associated enterprise located in a country or territory notified under section 94A, or in a no-tax or low-tax country or territory. In such cases, rules 10TA, 10TB, 10TC, 10TD and 10TE are excluded from application.
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