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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 election precludes invoking mutual agreement procedure under double tax agreements for that business while valid.</h1> An assessee who elects the safe harbour option for an eligible business is barred from invoking the mutual agreement procedure under a double taxation agreement in relation to that eligible business while the safe harbour option remains valid; the prohibition ceases only if the option is declared invalid under the safe harbour rule.

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