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2018 (7) TMI 1847 - HC - Income TaxTransfer Pricing analysis - combined transaction approach - treatment of the provision for warranty costs as non-operating expenditure for the purpose of determining arm’s length price - in these type of cases, unless an ex-facie perversity in the findings of the learned Income Tax Appellate Tribunal is established by the appellant, the appeal at the instance of an assessee or the Revenue under Section 260-A of the Act is not maintainable.
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