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“Section 50(2)(x)”

Section References (mined)Section 50Section 50(2)(x)2 judgments

The decision most relied on for Section 50(2)(x) is 50%. (ii) Hindalco Industries Ltd. v. Addl. CIT (62 Taxmann.com 181), cited in 38 judgments on BharatTax.

Leading authorities on Section 50(2)(x)

50%. (ii) Hindalco Industries Ltd. v. Addl. CIT
62 Taxmann.com 181 · 2015 · ITAT
38
citing judgments

A commission of 0.50% charged by a parent company for a corporate guarantee is considered to be at Arm's Length Price (ALP). This rate is used for adjustments in transfer pricing.

Judgments citing Section 50(2)(x)

Vijay Pratap Singh Chauhan, Chanderi Distt Ashok Nagar vs. Income Tax Officer, Ashok Nagar

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 127/AGR/2025[2017-18]Status: DisposedITAT Agra17 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Vijay Pratap Singh Chauhan Vs. Ito, Nanakpur Chanderi Ashoknagar Ashok Nagar, Madhya Pradesh Pan : Fpnps4033A (Appellant) (Respondent) Assessee By Shri Amit Sogani, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

Section 148Section 2Section 50(2)(x)Section 50CSection 56(2)(X)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017

Santlal Enterprise, Siliguri vs. ITO, Ward 1(1), Siliguri

In the result, the appeal of the assessee is allowed

ITA 822/KOL/2025[2018-2019]Status: DisposedITAT Kolkata15 Oct 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 115BSection 250Section 50(2)(x)Section 56(2)(x)Section 68

## **IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA** # **BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM