TMI BlogTransfer pricing adjustment - issuance of corporate guarantees were in the nature of shareholder...Transfer pricing adjustment - issuance of corporate guarantees were in the nature of shareholder activities- as was the uncontroverted claim of the assessee, and, as such, could not be included in the ‘provision for services’ under the definition of ‘international transaction’ u/s 92B - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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