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Vivimed Labs Ltd. v. DCIT (2021) 187 ITD 665 (Hyd.)(Trib.)

S. 92B : Transfer pricing-International transaction-Corporate guarantee is not international transaction prior to amendment of section 92B w.e.f. 1-4-2012.

Corporate guarantee is not international transaction prior to amendment of section 92B with effect from 1-4-2012. (AY. 2011-12)