https://www.taxtmi.com/caselaws?id=281052 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order, affirming a 0.5% commission rate on a corporate guarantee provided to the Associated Enterprise. The Tribunal upheld the lower rate based on alignment with a High Court decision and previous Tribunal rulings, despite the Transfer Pricing Officer's initial 2.25% rate. The decision emphasized the consistency of the lower rate with legal precedents, ultimately supporting the Commissioner (Appeals) directive. en-us Fri, 07 Sep 2018 00:00:00 +0530 Sat, 01 Jun 2019 07:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281052 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order, affirming a 0.5% commission rate on a corporate guarantee provided to the Associated Enterprise. The Tribunal upheld the lower rate based on alignment with a High Court decision and previous Tribunal rulings, despite the Transfer Pricing Officer's initial 2.25% rate. The decision emphasized the consistency of the lower rate with legal precedents, ultimately supporting the Commissioner (Appeals) directive. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281052