Specified domestic transaction definition covers listed domestic dealings and prescribed transactions exceeding the aggregate threshold. The expression specified domestic transaction covers, for the purposes of the chapter on avoidance of tax, any transaction of an assessee that is not an international transaction and falls within the listed categories: transactions referred to in section 122; transfer of goods or services referred to in section 140(9); business transacted between the assessee and another person referred to in section 140(13); any transaction under Chapter VIII to which section 140(9) or (13) of this Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies; business transacted between persons referred to in section 205(4); and any other prescribed transaction.
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 definition covers listed domestic dealings and prescribed transactions exceeding the aggregate threshold.
The expression specified domestic transaction covers, for the purposes of the chapter on avoidance of tax, any transaction of an assessee that is not an international transaction and falls within the listed categories: transactions referred to in section 122; transfer of goods or services referred to in section 140(9); business transacted between the assessee and another person referred to in section 140(13); any transaction under Chapter VIII to which section 140(9) or (13) of this Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies; business transacted between persons referred to in section 205(4); and any other prescribed transaction.
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