https://www.taxtmi.com/highlights?id=26232 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 en-us Thu, 03 Dec 2015 10:28:12 +0530 Thu, 03 Dec 2015 10:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26232 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 Highlights Income Tax Thu, 03 Dec 2015 10:28:12 +0530 https://www.taxtmi.com/highlights?id=26232