https://www.taxtmi.com/manuals?id=6136 A safe harbour permits eligible foreign diamond-mining companies to elect an agreed method for determining business income for tax purposes, subject to prescribed filing, limits on deductions and loss set-offs, adherence to defined definitions of raw diamonds and gross receipts, and transfer pricing obligations; the election may be invalidated by the assessing officer for incorrect or concealed facts and, if valid, precludes invoking mutual agreement procedures for that business. en-us Mon, 02 Dec 2024 11:33:00 +0530 Mon, 02 Dec 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6136 A safe harbour permits eligible foreign diamond-mining companies to elect an agreed method for determining business income for tax purposes, subject to prescribed filing, limits on deductions and loss set-offs, adherence to defined definitions of raw diamonds and gross receipts, and transfer pricing obligations; the election may be invalidated by the assessing officer for incorrect or concealed facts and, if valid, precludes invoking mutual agreement procedures for that business. Manuals Income Tax Mon, 02 Dec 2024 11:33:00 +0530 https://www.taxtmi.com/manuals?id=6136