TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... d in the business of diamond mining which has exercised an option for application of safe harbour rules in accordance with rule 10TIA; (b) eligible business means a business of selling raw diamonds in any notified special zone as referred to in clause (e) of Explanation 1 to clause (i) of sub-section (1) of section 9; (c) gross receipts means the aggregate of - (i) the amount paid or payable to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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