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        Income Tax

        Rule 51A - Nature of business relationship

        Income-tax Rules, 1962
        Chapter XI
        AUTHORISED REPRESENTATIVES

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        Business relationship definition excludes permitted auditor professional services and ordinary course arm's length commercial sales. Definition of business relationship confines the term to transactions entered into for a commercial purpose but excludes: professional services lawfully rendered by an auditor or audit firm under company and chartered accountant legislation and rules; and commercial transactions at arm's length in the ordinary course of the company's business-such as routine purchases by auditors acting as customers from sectors like telecommunications, airlines, hospitals and hotels.
                    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.

                          Business relationship definition excludes permitted auditor professional services and ordinary course arm's length commercial sales.

                          Definition of business relationship confines the term to transactions entered into for a commercial purpose but excludes: professional services lawfully rendered by an auditor or audit firm under company and chartered accountant legislation and rules; and commercial transactions at arm's length in the ordinary course of the company's business-such as routine purchases by auditors acting as customers from sectors like telecommunications, airlines, hospitals and hotels.


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