Guarantee not an international transaction u/s 92B of the Income Tax Act – ITAT
October 2, 2019
Income Tax, ITAT
Guarantee does not amount to an international transaction under section 92B of the Income Tax Act. ITAT ABCAUS Case Law Citation:ABCAUS 3162 (2019) (10) ITAT Important case law relied upon by the parties:M/s Suzlon Energy Ltd.-vs-ACIT (2017) 188 TTJ 278Micro Ink Ltd Vs ACIT .Siro Clinpharm Pvt Ltd …