https://www.taxtmi.com/caselaws?id=441230 The Tribunal partly allowed the appeal, ruling that the corporate guarantee commission is an international transaction under section 92B and should be charged at 0.50% on the guaranteed amount to AEs. This decision aligns with prior rulings, overriding the Ld. TPO's 2% adjustment and Ld. CIT(A)'s 1% restriction. Other issues were deemed consequential and required no separate adjudication. en-us Mon, 06 Mar 2023 00:00:00 +0530 Wed, 06 Mar 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441230 The Tribunal partly allowed the appeal, ruling that the corporate guarantee commission is an international transaction under section 92B and should be charged at 0.50% on the guaranteed amount to AEs. This decision aligns with prior rulings, overriding the Ld. TPO's 2% adjustment and Ld. CIT(A)'s 1% restriction. Other issues were deemed consequential and required no separate adjudication. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441230