https://www.taxtmi.com/caselaws?id=306562 The Tribunal partly allowed the Revenue's appeal by setting a benchmark of 0.5% for corporate guarantee fees and dismissed the Revenue's appeal regarding power transfer, upholding the CIT(A)'s decision. The judgment highlights the significance of strict comparability in applying the CUP Method and the use of internal CUP data for benchmarking specific domestic transactions. en-us Mon, 29 Aug 2022 00:00:00 +0530 Thu, 09 Feb 2023 10:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306562 The Tribunal partly allowed the Revenue's appeal by setting a benchmark of 0.5% for corporate guarantee fees and dismissed the Revenue's appeal regarding power transfer, upholding the CIT(A)'s decision. The judgment highlights the significance of strict comparability in applying the CUP Method and the use of internal CUP data for benchmarking specific domestic transactions. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306562