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2019 (5) TMI 1793 - HC - Income TaxTransfer pricing adjustment - selecting comparable - HELD THAT:- This Court is of the considered view that the issue of selection of the comparables for the process of the adjustment consequent upon the transfer pricing exercise does not give rise to any substantial question of law unless the entire exercise is shown to be so perverse as to require re-determination. The Court is not satisfied that in either of the appeals any case has been made out that meets this threshold. Consequently, this Court is not satisfied that the impugned order of the ITAT gives rise to any substantial question of law.
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