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2019 (8) TMI 1832 - HC - Income TaxTP Adjustment - comparable selection - DRP and the Tribunal have found that M/s. Vishal is not comparable with the Respondent - HELD THAT:- Exclusion of M/s. Vishal as a comparable to determine the ALP of its services to its AEs is a finding of fact which is not shown to be perverse. Therefore, the question as framed does not give rise to any substantial question of law. Thus, not entertained CG- vak Software Limited as comparable for the purpose determining the Arm's length pricing in the case of assessee - DRP while deciding the Respondent’s application held that M/s. CG Vak could not be excluded from the list of comparable as it did makes profit in the relevant Assessment Year under consideration. This view on facts was upheld by the Tribunal - This concurrent finding of fact by DRP and the Tribunal has not been shown to be perverse. Therefore, the question as framed does not give rise to any substantial question of law. Thus, not entertained. Substantial question of law or fact - We find that this appeal as filed by the Revenue seeks to challenge concurrent finding of facts arrived at by the DRP and the Tribunal. In fact, no perversity in the impugned order is even attempted to be shown by the Revenue. The appeal is filed in a normal course, without considering the issue whether the impugned order gives rise to a substantial question of law, to be challenged in appeal. Revenue continues to file appeals in respect of the Transfer Pricing issue as a matte of routine and/or standard operating procedure even when no substantial question of law arises. We trust that the authorities would examine this issue at the highest level and ensure that no unnecessary appeals such as this, which are factual in nature, without being perverse are, filed to this Court. We direct the Registry to forward a copy of this order to the CBDT, so that the appropriate directions can be given to the Commissioners of Income Tax.
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