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[Cites 0, Cited by 0] [Section 10TB(2)] [Section 10TB] [Entire Act]

Union of India - Subsection

Section 10TB(2)(d) in Income Tax Rules, 1962

(d)the eligible assessee does not assume or has no economically significant realised risks, and if a contract shows that the foreign principal is obligated to control the risk but the conduct shows that the eligible assessee is doing so, the contractual terms shall not be the final determinant;