https://www.taxtmi.com/acts?id=19095 Safe harbour applies to eligible specified domestic transactions where the assessee's option is validly exercised and the declared transfer price fits the prescribed circumstances. Covered transactions include electricity supply, transmission or wheeling with tariff determination or approved methodology by the Appropriate Commission, and milk or milk products priced on fat content and Solid Not Fat content with transparent public disclosure. No comparability adjustment under section 92C(2) applies to an accepted price, and the documentation and reporting provisions in sections 92D and 92E continue to apply. en-us Mon, 09 Feb 2015 11:55:10 +0530 Tue, 19 May 2026 10:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19095 Safe harbour applies to eligible specified domestic transactions where the assessee's option is validly exercised and the declared transfer price fits the prescribed circumstances. Covered transactions include electricity supply, transmission or wheeling with tariff determination or approved methodology by the Appropriate Commission, and milk or milk products priced on fat content and Solid Not Fat content with transparent public disclosure. No comparability adjustment under section 92C(2) applies to an accepted price, and the documentation and reporting provisions in sections 92D and 92E continue to apply. Act-Rules Income Tax Mon, 09 Feb 2015 11:55:10 +0530 https://www.taxtmi.com/acts?id=19095