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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>Significant economic presence: payment and user thresholds defined to determine when non-resident activities create taxable presence.</h1> Thresholds for establishing significant economic presence set quantitative criteria: a specified monetary aggregate of payments arising from transactions in respect of goods, services or property (including downloads of data or software) with any person in India during the previous year, and a specified user-count for persons engaged in systematic and continuous solicitation or interaction; these thresholds determine when a non-resident's activities create a taxable presence in India.

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