https://www.taxtmi.com/caselaws?id=463005 The ITAT Cochin upheld the CIT(A)'s decision allowing the risk adjustment on exports at 2% instead of 1% as determined by the TPO. It affirmed that the commission on corporate guarantee should be calculated on the gross loan limit rather than the actual loan availed, following precedent from ITAT Mumbai. The tribunal found no reason to interfere with the CIT(A)'s ruling and dismissed the revenue's appeal on this ground. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 30 Jul 2025 20:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463005 The ITAT Cochin upheld the CIT(A)'s decision allowing the risk adjustment on exports at 2% instead of 1% as determined by the TPO. It affirmed that the commission on corporate guarantee should be calculated on the gross loan limit rather than the actual loan availed, following precedent from ITAT Mumbai. The tribunal found no reason to interfere with the CIT(A)'s ruling and dismissed the revenue's appeal on this ground. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463005