Specified domestic transaction rule defines covered domestic dealings and applies when aggregate transactions exceed the annual threshold. Definition of specified domestic transaction excludes international transactions and lists covered categories including transactions under section 122, transfers under section 140(9), business between an assessee and another person under section 140(13), transactions in other provisions subject to section 140(9) or (13), business between persons in section 205(4), and prescribed transactions; applicability requires the aggregate of such transactions in a tax year to exceed twenty crore rupees.
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.
Specified domestic transaction rule defines covered domestic dealings and applies when aggregate transactions exceed the annual threshold.
Definition of specified domestic transaction excludes international transactions and lists covered categories including transactions under section 122, transfers under section 140(9), business between an assessee and another person under section 140(13), transactions in other provisions subject to section 140(9) or (13), business between persons in section 205(4), and prescribed transactions; applicability requires the aggregate of such transactions in a tax year to exceed twenty crore rupees.
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