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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>Definition of joint venture in India clarified as contractual economic activity under joint control with non resident substantial interest.</h1> The amendment adds an explanation to clause (c) of section 23A defining joint venture in India as a contractual arrangement where two or more persons undertake an economic activity under joint control and where one or more participants, partners or equity holders are non residents with a substantial interest in the arrangement.

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