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of <h1>Appeal Dismissed: Tribunal Decision Upheld, Revenue's Appeal Rejected</h1> The High Court of Andhra Pradesh dismissed the appeal by the Revenue, upholding the decision of the Tribunal based on previous rulings from Bangalore and ... Computation of Arm’s length price - Selection of comparables by TPO – Held that:- It the learned Tribunal has [2014 (3) TMI 626 - ITAT HYDERABAD] decided all the points which are sought to be agitated before us, relying on earlier decisions of Bangalore and Hyderabad Benches of the Tribunal and we do not find any reason to interfere with the impugned judgment. – Decided in favour of Assessee. The High Court of Andhra Pradesh dismissed the appeal by the Revenue, upholding the decision of the Tribunal based on previous rulings from Bangalore and Hyderabad Benches. No costs were awarded. (Citation: 2014 (6) TMI 927 - ANDHRA PRADESH HIGH COURT)
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