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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>Offshore banking unit status clarifies tax-rule eligibility for banking branch units located in international financial services centres.</h1> An Offshore Banking Unit for rule 21AK(1) of the Income-tax Rules is a banking branch unit located within an International Financial Services Centre, making the unit's establishment inside an IFSC the operative criterion for classification under that tax rule.

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