Questione giuridica chiave
Whether a guarantee commission paid by a company to a related shareholder is business-justified and deductible for profit tax purposes.
Decisione estratta
The commission must be determined by reference to arm's-length market conditions, especially in light of additional collateral provided, such as mortgage security and pledged securities.
Motivazione estratta
The court held that the contractual financing terms without the additional suretyship set the relevant benchmark; the taxpayer itself relied on the suretyship to obtain a better bank interest rate, so the commission had to be assessed against that market standard.