https://www.taxtmi.com/caselaws?id=463395 Transfer pricing adjustment on corporate guarantee commission was tested against the assessee's earlier years, where the coordinate bench had already upheld restriction of the commission rate to 0.5% following the jurisdictional High Court decision. Because the facts for the year under appeal were identical, no different view was considered warranted. The adjustment was therefore deleted to the extent it exceeded the rate accepted in the earlier years, and the ground was allowed. en-us Wed, 29 Jun 2022 00:00:00 +0530 Fri, 29 Aug 2025 21:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463395 Transfer pricing adjustment on corporate guarantee commission was tested against the assessee's earlier years, where the coordinate bench had already upheld restriction of the commission rate to 0.5% following the jurisdictional High Court decision. Because the facts for the year under appeal were identical, no different view was considered warranted. The adjustment was therefore deleted to the extent it exceeded the rate accepted in the earlier years, and the ground was allowed. Case-Laws Income Tax Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463395