Safe harbour rules for international transactions exclude dealings with associated enterprises in notified, no tax, or low tax jurisdictions. Safe harbour rules for international transactions do not apply where the eligible international transaction is entered into with an associated enterprise located in a country or territory notified under section 176, or in a no tax or low tax country or territory. The provision excludes such transactions from the operation of the safe harbour framework contained in rules 86 to 91.
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.
Safe harbour rules for international transactions exclude dealings with associated enterprises in notified, no tax, or low tax jurisdictions.
Safe harbour rules for international transactions do not apply where the eligible international transaction is entered into with an associated enterprise located in a country or territory notified under section 176, or in a no tax or low tax country or territory. The provision excludes such transactions from the operation of the safe harbour framework contained in rules 86 to 91.
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