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2018 (8) TMI 2057 - HC - Income TaxTP Adjustment - comparable selection - Substantial question of law or fact - HELD THAT:- After exclusion of the comparables as directed by us, the A.O./TPO is directed to recomputed the ALP by considering the remaining 8 comparables and correct margin in respect of Mega Soft Ltd. Needless to say the benefit under proviso to section 92 C shall be considered. Additional ground of assessee with regard to claim of ESOP expenses - Tribunal has allowed the claim by following when no such claim is made before assessing authority and as well as in return of income filed for the year in question - HELD THAT:- This Court in a recent judgment in Prl. Commissioner of Income Tax & Anr. –v- M/s Softbrands India Pvt. Ltd.[2018 (6) TMI 1327 - KARNATAKA HIGH COURT]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 appellant, 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.
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