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2018 (7) TMI 297 - HC - Income TaxTPA - comparable selection - ALP - substantial question of law or fact - Held that:- A substantial quantum of international trade and transactions depends upon the fair and quick judicial dispensation in such cases - the appeals of the present tenor as to whether the comparables have been rightly picked up or not, Filters for arriving at the correct list of comparables have been rightly applied or not, do not in our considered opinion, give rise to any substantial question of law. The present appeals filed by the Revenue do not give rise to any substantial question of law and the suggested substantial questions of law do not meet the requirements of Section 260-A of the Act and thus the appeals filed by the Revenue are found to be devoid of merit and the same are liable to be dismissed. See Prl. Commissioner of Income Tax & Anr. –v- M/s Softbrands India Pvt. Ltd. (2018 (6) TMI 1327 - KARNATAKA HIGH COURT )
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