TP Adjustments - The considerations which applied for issuance ...
Corporate Guarantee Fees Should Not Be Scrutinized Like Bank Guarantees, Says Ruling Against Transfer Pricing Officer's Approach.
May 13, 2015
Case Laws Income Tax HC
TP Adjustments - The considerations which applied for issuance of a Corporate guarantee are distinct and separate from that of bank guarantee and accordingly we are of the view that commission charged cannot be called in question, in the manner TPO has done.- HC
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