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 specified domestic transaction rules define safe harbour coverage for electricity and cooperative milk transactions. Rule 10THB defines an eligible specified domestic transaction as a specified domestic transaction undertaken by an eligible assessee and limited to specified categories of activity, including supply, transmission, and wheeling of electricity, and purchase of milk or milk products by a co-operative society from its members. The rule identifies the transactions that fall within the eligible class for the safe harbour framework and does not prescribe any separate procedure or relief.
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 specified domestic transaction rules define safe harbour coverage for electricity and cooperative milk transactions.
Rule 10THB defines an eligible specified domestic transaction as a specified domestic transaction undertaken by an eligible assessee and limited to specified categories of activity, including supply, transmission, and wheeling of electricity, and purchase of milk or milk products by a co-operative society from its members. The rule identifies the transactions that fall within the eligible class for the safe harbour framework and does not prescribe any separate procedure or relief.
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