https://www.taxtmi.com/caselaws?id=470760 Arm's length commission for a corporate guarantee provided to an associated enterprise is governed by jurisdictional precedent prescribing a 0.5% rate. The transfer pricing adjustment calculated using a 0.625% commission rate must therefore be recomputed at 0.5%, resulting in determination of the corporate guarantee fee on that basis in favour of the assessee. en-us Wed, 20 Mar 2019 00:00:00 +0530 Fri, 07 Aug 2026 11:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470760 Arm's length commission for a corporate guarantee provided to an associated enterprise is governed by jurisdictional precedent prescribing a 0.5% rate. The transfer pricing adjustment calculated using a 0.625% commission rate must therefore be recomputed at 0.5%, resulting in determination of the corporate guarantee fee on that basis in favour of the assessee. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470760