THE PR. COMMISSIONER OF INCOME-TAX vs. M/S CCL PRODUCTS (INDIA) PVT. LTD.,

Appeal is dismissed

Bench: The Income Tax Appellate Tribunal Bench, Visakhapatnam Preferred Against The Income Tax Appeal Cit (A)-1, Guntur In Visakhapatnam Order Of The Commissioner Of Dated 06.04.2018 Bearing Appeal No. Ita No.10198/Cit{A)-1/Gnt/2014-15 & Preferred Against The Order Of The Assistant Commissioner Of Income Tax, Circle-1 (1), Guntur In Aaacc9552G/A.Y.2014-2015/Ito/Guntur, Pan/Gir.No: Dated 28.12.2017. Between: The Pr. Commissioner Of Income-Tax, Guntur. ...Appellant & M/S Ccl Products (India) Pvt. Ltd, Duggirala, Guntur District - 522 330 ...Respondent

additional substantial questions of law for adjudication of the issues raised in the above appeal. 1 "Whether on the facts and in the circumstances of the case, the Corporate guarantee given by the assessee to its Associated Enterprises without charging any fee or commission would be termed as an "international transaction" within the meaning of Sec.928 of the Income