M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

Bench: Dr. Manish Borad & Sonjoy Sarma

disallowance and the order dated June 30, 2016 was incorporated by the Assessing Officer in his assessment order dated July 28, 2016. 2.9 For the assessment year 2013-14, the Transfer Pricing Officer by his order dated October 28, 2016 again regarded the corporate guarantee as an international transaction and proposed an adjustment at the rate of 200 bps aggregating

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-