https://www.taxtmi.com/caselaws?id=775849 The ITAT Cochin held that the corporate guarantee commission in an international transaction should be computed on the gross loan limit rather than the actual loan availed. The tribunal relied on a precedent and set aside the lower authorities' orders, remitting the matter to the AO/TPO for re-benchmarking the transaction accordingly. The assessee's appeal was allowed for statistical purposes. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775849 The ITAT Cochin held that the corporate guarantee commission in an international transaction should be computed on the gross loan limit rather than the actual loan availed. The tribunal relied on a precedent and set aside the lower authorities' orders, remitting the matter to the AO/TPO for re-benchmarking the transaction accordingly. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775849