https://www.taxtmi.com/highlights?id=36797 TPA - Any inclusion or exclusion of comparables perse cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP determination that impact significantly - HC en-us Wed, 08 Nov 2017 11:52:46 +0530 Wed, 08 Nov 2017 11:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36797 TPA - Any inclusion or exclusion of comparables perse cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP determination that impact significantly - HC Highlights Income Tax Wed, 08 Nov 2017 11:52:46 +0530 https://www.taxtmi.com/highlights?id=36797