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          Income Tax

          Online Sale of Goods and Online Provision of Services

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          Online sale and service transactions encompassed by equalisation levy include specified digital activities from offer to supply. For purposes of clause (cb) of section 164, Online Sale of Goods and Online Provision of Services include one or more of the following activities: acceptance of offer for sale; placing of purchase order; acceptance of the purchase order; payment of consideration; or supply of goods or provision of services, partly or wholly.
                            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.

                                  Online sale and service transactions encompassed by equalisation levy include specified digital activities from offer to supply.

                                  For purposes of clause (cb) of section 164, Online Sale of Goods and Online Provision of Services include one or more of the following activities: acceptance of offer for sale; placing of purchase order; acceptance of the purchase order; payment of consideration; or supply of goods or provision of services, partly or wholly.


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