Whether a corporate guarantee forms an international transaction or not being a shareholder activity?
Last updated: 31 August 2021
Court :
ITAT Hyderabad
Brief :
The instant batch of three cases pertains to two assessees�s group concerns M/s.Rain Industries Limited and M/s.Rain Cements Limited. These three appeals for AYs.2013- 14 & 2014-15; seriatim-wise, arise against the DCIT, Circle- 3(1), assessments dt.20-10-2017; 27-10-2017 and 14-05-2018.
framed in furtherance to the Dispute Resolution Panel (�DRP�)-
Citation :
1950/Hyd/17 2013-14
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Poojitha Raam Vinay 
Published in Income Tax
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