Eligible assessee definition distinguishes taxpayers affected by transfer pricing variations, non residents and patentees, with specified exclusions. For transfer pricing adjustments an Eligible Assessee includes persons whose variation arises from a Transfer Pricing Officer's order and includes non resident individuals and foreign companies, subject to explicit exclusions; for the patent income provision an Eligible Assessee is a resident in India who is a patentee.
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Provisions expressly mentioned in the judgment/order text.
Eligible assessee definition distinguishes taxpayers affected by transfer pricing variations, non residents and patentees, with specified exclusions.
For transfer pricing adjustments an Eligible Assessee includes persons whose variation arises from a Transfer Pricing Officer's order and includes non resident individuals and foreign companies, subject to explicit exclusions; for the patent income provision an Eligible Assessee is a resident in India who is a patentee.
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