https://www.taxtmi.com/caselaws?id=171665 The Tribunal's acceptance of the Cost Plus Method for determining arm's length price of the assessee's international transaction was upheld because the Assessing Officer had accepted the same method in subsequent years and the Revenue failed to show any material factual difference for the year in question. On that basis, no substantial question of law arose, and the Revenue's challenge to the method was rejected. en-us Fri, 22 Mar 2013 00:00:00 +0530 Wed, 29 Jul 2015 07:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171665 The Tribunal's acceptance of the Cost Plus Method for determining arm's length price of the assessee's international transaction was upheld because the Assessing Officer had accepted the same method in subsequent years and the Revenue failed to show any material factual difference for the year in question. On that basis, no substantial question of law arose, and the Revenue's challenge to the method was rejected. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171665