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          Income Tax

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          Online definition under equalisation levy covers services, rights or benefits obtained via internet or other digital networks. Online is defined for equalisation levy purposes as any facility, service, right, benefit or access obtained through the internet or any other form of digital or telecommunication network, establishing that digital delivery or network-based access constitutes 'online' activity within the levy framework.
                            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 definition under equalisation levy covers services, rights or benefits obtained via internet or other digital networks.

                                  Online is defined for equalisation levy purposes as any facility, service, right, benefit or access obtained through the internet or any other form of digital or telecommunication network, establishing that digital delivery or network-based access constitutes 'online' activity within the levy framework.


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