Corporate Guarantee Fee Restricted to 0.5% and Non-Taxable Sales Commission Disallowance Deleted
Corporate Guarantee Fee Restricted to 0.5% and Non-Taxable Sales Commission Disallowance Deleted Issue Transfer Pricing (Corporate Guarantee): Whether a corporate guarantee provided by the assessee to a bank for its foreign Associated Enterprise (AE) constitutes an international transaction under Section 92B, and if so, whether the guarantee commission rate of 1% determined by the TPO/DRP… Read More »