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Case Law Details

Case Name : DCIT (Central Circle)-7(3) Vs Macrotech Developers Limited (ITAT Mumbai)
Appeal Number : I.T.A. No. 2382/Mum/2022
Date of Judgement/Order : 08/11/2023
Related Assessment Year : 2016-17
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DCIT (Central Circle) Vs Macrotech Developers Limited (ITAT Mumbai)

ITAT Mumbai held that Arm’s Length Price (ALP) of guarantee commission was determined at the rate of 0.3523% instead of 1.25%.

Facts- The assessee is engaged

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