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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 10THB outlines eligible domestic transactions involving electricity and milk purchases by cooperatives from members.</h1> Eligible specified domestic transactions under Rule 10THB of the Income-tax Rules, 1962, refer to transactions conducted by an eligible assessee that include the supply, transmission, or wheeling of electricity, and the purchase of milk or milk products by a cooperative society from its members. The provisions were inserted and modified by notifications in 2015 and 2016, with the supply of electricity initially specified as being by a generating company, but this specification was later omitted.
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