https://www.taxtmi.com/caselaws?id=793688 Transfer pricing treatment of corporate guarantee commission is discussed with reference to the interest saving method, and the note states that a 50:50 split between guarantor and borrower was adopted on the facts before the Tribunal. It also records that disallowance under section 14A cannot be directly imported into book profits under section 115JB; computation under Explanation 1 to section 115JB(2) must be made independently, following Vireet Investment. In addition, the note refers to a direction to verify the assessment records and recompute total income in light of a pending rectification request and earlier reliefs. en-us Thu, 30 Apr 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793688 Transfer pricing treatment of corporate guarantee commission is discussed with reference to the interest saving method, and the note states that a 50:50 split between guarantor and borrower was adopted on the facts before the Tribunal. It also records that disallowance under section 14A cannot be directly imported into book profits under section 115JB; computation under Explanation 1 to section 115JB(2) must be made independently, following Vireet Investment. In addition, the note refers to a direction to verify the assessment records and recompute total income in light of a pending rectification request and earlier reliefs. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793688