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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 97

Amendment of Section 28e

~1 min read
https://sooperkanoon.com/act/443612

Bare act section · Research

About this section

Finance Act 2007 Section 97 is part of Finance Act 2007 - Amendment of Section 28e. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 28E of the Customs Act, in clause (c), the following Explanation shall be inserted at the end, namely:--

'Explanation.--For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;'.

Frequently asked questions

What does Finance Act 2007 Section 97 provide?

Section Section 97 of the Finance Act 2007 (Amendment of Section 28e) is reproduced on this page as part of the Finance Act 2007. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2007 Section 97?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 97. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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