https://www.taxtmi.com/caselaws?id=363163 Transfer pricing disputes over the Tribunal's selection and rejection of comparables, and related adjustments, were treated as factual determinations; absent ex facie perversity, they do not create a substantial question of law under Section 260A. On Section 10A computation, telecommunication charges excluded from export turnover must also be excluded from total turnover to keep the formula consistent and workable. The result was that no substantial question of law arose, the Revenue challenge failed, and the assessee's position remained undisturbed. en-us Thu, 28 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363163 Transfer pricing disputes over the Tribunal's selection and rejection of comparables, and related adjustments, were treated as factual determinations; absent ex facie perversity, they do not create a substantial question of law under Section 260A. On Section 10A computation, telecommunication charges excluded from export turnover must also be excluded from total turnover to keep the formula consistent and workable. The result was that no substantial question of law arose, the Revenue challenge failed, and the assessee's position remained undisturbed. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363163