Transfer Pricing - Corporate Guarantee as International Transaction

CA Rohit Gupta , Last updated: 05 September 2016  
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In Transfer pricing proceedings, corporate guarantee given by assessee to its foreign AE is almost always disputed by the department as an international transaction and adjustment determined on the basis of average bank guarantee rates. However, in number of judgements by tribunal and HC, the stand

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CA Rohit Gupta
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Category Income Tax   Report

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