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)
Arm's length price definitions clarified for associated enterprises, uncontrolled transactions, property, services, and closely linked transactions. Rule 10A defines the expressions used in computing arm's length price for Rules 10AB to 10E. It expands the meaning of 'associated enterprise' and 'enterprise' for specified domestic transactions, defines 'uncontrolled transaction' as one between enterprises other than associated enterprises, and clarifies that 'property' includes goods, articles, things and intangible property, 'services' includes financial services, and 'transaction' includes closely linked transactions.
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.
Arm's length price definitions clarified for associated enterprises, uncontrolled transactions, property, services, and closely linked transactions.
Rule 10A defines the expressions used in computing arm's length price for Rules 10AB to 10E. It expands the meaning of "associated enterprise" and "enterprise" for specified domestic transactions, defines "uncontrolled transaction" as one between enterprises other than associated enterprises, and clarifies that "property" includes goods, articles, things and intangible property, "services" includes financial services, and "transaction" includes closely linked transactions.
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