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Case Law Details

Case Name : Sundaram Fasteners Limited Vs DCIT (ITAT Chennai)
Appeal Number : IT(TP) No. 33/CHNY/2018
Date of Judgement/Order : 31/08/2023
Related Assessment Year : 2009-10
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Sundaram Fasteners Limited Vs DCIT (ITAT Chennai)

ITAT Chennai held that the corporate guarantee to Associated Enterprise (AE) is an international transaction and it has to be assessed at 0.5% of the corporate commission. Hence, directed AO to restrict the disallowance at 0.5% of

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