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Income Tax - Highlights / Catch Notes

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TPA - comparable selection - ALP - substantial question of law ...


Court Stresses Substantial Question Needed for Section 260-A Appeals in Transfer Pricing Cases.

June 27, 2018

Case Laws     Income Tax     HC

TPA - comparable selection - ALP - substantial question of law or facts - 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 of the Act before this Court.

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