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        F. Acts / Amendment Acts

        Section 97 - Amendment of section 28E

        Finance Act, 2007
        Chapter IV
        Indirect taxes Customs

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        Definition of joint venture in India clarifies contractual arrangement, joint control and non resident substantial interest for customs law. An amendment inserts an Explanation defining 'joint venture in India' as a contractual arrangement where two or more persons undertake an economic activity subject to joint control and one or more participants, partners or equity holders is a non resident with a substantial interest in the arrangement.
                          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.

                              Definition of joint venture in India clarifies contractual arrangement, joint control and non resident substantial interest for customs law.

                              An amendment inserts an Explanation defining "joint venture in India" as a contractual arrangement where two or more persons undertake an economic activity subject to joint control and one or more participants, partners or equity holders is a non resident with a substantial interest in the arrangement.


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