Rule 96 — Eligible specified domestic transaction for safe harbour
Parent Act Section(s): See cross-references below
Full Text
- Eligible specified domestic transaction for safe harbour.— An ―eligible specified domestic transaction‖ means a specified domestic transaction undertaken by an eligible assessee and which comprises of: —
(a) supply of electricity; or (b) transmission of electricity; or (c) wheeling of electricity; or (d) purchase of milk or milk products by a co-operative society from its members.
Cross-References
Act Sections Referenced
- None identified
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]