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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>Equalisation levy applies to cross-border specified services from non-residents, subject to permanent establishment and threshold exclusions.</h1> An equalisation levy is chargeable on the amount of consideration for specified services received or receivable by a non-resident from a person resident in India carrying on business or profession, or from a non-resident having a permanent establishment in India, at the statutory rate. Exemptions apply where the service is effectively connected with a permanent establishment in India, where aggregate consideration falls below the statutory threshold, or where the payment is not for the purposes of carrying on business or profession.

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