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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 definitions clarify which foreign businesses and transactions qualify for income attribution rules under the regime.</h1> Definitions set the terms for safe harbour income attribution: contract manufacturer and custom bonded area are specified; eligible assessee includes foreign companies opting into safe harbour for diamond mining or storing components for contract manufacturers; eligible business covers sale of raw diamonds in notified zones and storage/sale of components in bonded warehouses for manufacture of specified electronic goods; gross receipts are aggregated amounts paid or received for such sales; raw diamonds and specified electronic goods are narrowly defined; relevant tax year is when the option is exercised.

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