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2018 (7) TMI 2311 - HC - Income TaxMaintainability of appeal against ITAT order - TPA - include forex gain or loss to be part of operating income/loss - whether Tribunal is right in law in concluding that forex gain or loss are to be treated as operating in nature since, they are not critical to operating activities of the business conducted by the taxpayer - HELD THAT:- The controversy involved herein is no more res integra in view of the decision of this Court in M/s.Softbrands India Pvt. Ltd [2018 (6) TMI 1327 - KARNATAKA HIGH COURT] wherein it has been observed that unless the finding of the Tribunal is found ex facie perverse, the Appeal u/s. 260-A of the Act, is not maintainable - mere dissatisfaction with the findings of facts arrived at by the learned Tribunal is not at all a sufficient reason to invoke Section 260-A - No substantial question of law arises for consideration in the present case.
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