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          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.

          <h1>Safe harbour exclusion for related party cross border transactions where the counterparty is in notified or no/low tax jurisdictions.</h1> Safe harbour rules are excluded for eligible international transactions with an associated enterprise located in a jurisdiction notified under the relevant statutory provision or in a no tax or low tax country or territory, creating a categorical bar to application of the safe harbour regime for such related party cross border transactions.

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