https://www.taxtmi.com/highlights?id=40855 Transfer pricing - the issuance of corporate guarantees is covered by the residuary clause of the definition under section 92B of the Act but since such issuance of corporate guarantees, on the facts of the present case, did not have "bearing on profits, income, losses or assets", it did not constitute an international transaction, under section 92B, in respect of which an arm's length price adjustment can be made. en-us Tue, 14 Aug 2018 08:10:06 +0530 Tue, 14 Aug 2018 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40855 Transfer pricing - the issuance of corporate guarantees is covered by the residuary clause of the definition under section 92B of the Act but since such issuance of corporate guarantees, on the facts of the present case, did not have "bearing on profits, income, losses or assets", it did not constitute an international transaction, under section 92B, in respect of which an arm's length price adjustment can be made. Highlights Income Tax Tue, 14 Aug 2018 08:10:06 +0530 https://www.taxtmi.com/highlights?id=40855