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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>Safe harbour rules let foreign diamond miners elect tax regime on sales of raw diamonds in notified special zones.</h1> Safe harbour rules permit a foreign diamond-mining company that opts in to treat income from sale of raw diamonds in a notified special zone under a specified tax regime. 'Gross receipts' encompass amounts paid or payable and amounts received or deemed received for such sales. 'Raw diamonds' are limited to uncut or simply worked stones that are not conflict diamonds, must be accompanied by a Kimberley Process Certificate issued by the exporting country, and fall within the applicable customs tariff classification. The rules apply to the previous year when the option is exercised.

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