Safe harbour rules not to apply in certain cases- Rule 10TF

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Safe harbour rules not to apply in certain cases 10TF.┬áNothing contained in rules 10TA, 10TB, 10TC, 10TD or rule 10TE shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 94A or in a no tax or low tax country or territory….

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