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Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

TP Adjustment - Addition of Corporate Guarantee - Matter ...

Case Laws     Income Tax

November 3, 2021

TP Adjustment - Addition of Corporate Guarantee - Matter restored before the AO with the direction that, he will first ascertain the amount of expenditure actually incurred by the assessee in furnishing the five corporate guarantees and thereafter add 0.5% as the service fee for furnishing the guarantee. - AT

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