The Tribunal held that there was no infirmity in the order passed by CIT (A) on the issue of computing of commission of corporate guarantee. (AY. 2010-11, 2011-12).
Dy. CIT v. S. Kumars Nationwide Ltd. (2022) 97 ITR 60 (S.N.) (Mum) (Trib)
S. 92C : Transfer pricing-Arm’s length price-Corporate Guarantee Computation of commission at 0.5 percent-Justified [S. 92B]