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 for specified domestic transactions adopt cross-referenced definitions for appropriate commission and government company. Definitions for the Safe Harbour Rules for Specified Domestic Transactions are prescribed for Rule 10TH and Rules 10THA to 10THD. 'Appropriate Commission' takes the meaning from the Electricity Act, 2003, and 'Government company' takes the meaning from the Companies Act, 2013. The provision serves as a cross-referential definition rule for the safe harbour framework.
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 for specified domestic transactions adopt cross-referenced definitions for appropriate commission and government company.
Definitions for the Safe Harbour Rules for Specified Domestic Transactions are prescribed for Rule 10TH and Rules 10THA to 10THD. "Appropriate Commission" takes the meaning from the Electricity Act, 2003, and "Government company" takes the meaning from the Companies Act, 2013. The provision serves as a cross-referential definition rule for the safe harbour framework.
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