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2018 (6) TMI 1783 - KARNATAKA HIGH COURTTP Adjustment - substantial question of law or fact - Maintainability of appeal in High court - whether tribunal was right in holding that RPT filters should be 15% and not 25%, taken by the TPO? - HELD THAT:- This Court in a recent judgment in M/s. Softbrands India Pvt. Ltd [2018 (6) TMI 1327 - KARNATAKA HIGH COURT] has held that in these type of cases, unless an ex-facie perversity in the findings of the learned Income Tax Appellate Tribunal is established by the appellants, the appeal at the instance of an assessee or the Revenue under Section 260-A of the Act is not maintainable. No substantial question of law arises in the present case also
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