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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 enable acceptance of declared transfer prices or income to standardise tax compliance and reduce disputes.</h1> Power is conferred on the Board to prescribe safe harbour rules governing income determination under section 9(2) and arm's length price under sections 165 and 166; where determinations of transfer price or declared income by an assessee fall within those rules, the income-tax authorities shall accept them, and the Board may make rules defining the circumstances and procedural effects of such safe harbour.

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