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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Transfer price adjustment - Bank guarantee commission - There ...

Income Tax

September 7, 2013

Transfer price adjustment - Bank guarantee commission - There was a clear benefit accrued to the Associated Enterprises by the guarantee provided by the assessee and when such benefit was passed on by the assessee to the said Associated Enterprises, guarantee commission should have been charged at arm's length price. - AT

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