TMI Blog2018 (11) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... he first substantial question of law that arises for consideration in the instant appeal is covered by the judgment of the Hon ble Supreme Court in the case of COMMISSIONER OF INCOME TAX, CENTRAL-III VS. HCL TECHNOLOGIES LTD., [ 2018 (5) TMI 357 - SUPREME COURT] TPA - comparable selection - ALP - substantial question of law or fact - Second and third substantial questions of law is covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2018) 93 TAXMANN.COM 33 (SC) and second and third substantial questions of law is covered by the judgment of this Court in the case of PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU VS. SOFTBRANDS INDIA (P) LTD., (2018) 94 TAXMANN.COM 426 (KARNATAKA). Hence, he pleads that the present appeal be dismissed. 2. The submission of the learned counsel for the appellants is placed on record. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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