Transfer pricing adjustment towards notional guarantee ...
Transfer Pricing Adjustment: 0.5% Arm's Length Price Set for Notional Guarantee Commission to Associated Enterprises.
May 5, 2016
Case Laws Income Tax AT
Transfer pricing adjustment towards notional guarantee commission chargeable for the guarantee extended to its associated enterprises - commission chargeable for guarantee commission by the assessee to its associated enterprises should be taken at 0.5 per cent. as the arm's length price - AT
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