https://www.taxtmi.com/caselaws?id=363167 The appeal filed by the Revenue challenging comparability analysis under the Transaction Net Margin Method was dismissed by the Court. The Court emphasized that appeals must raise substantial questions of law related to interpretations of laws or treaties, rather than comparability issues alone. Dissatisfaction with Tribunal findings without ex-facie perversity does not warrant invoking Section 260-A of the Act. The Court highlighted the need for substantial legal questions, leading to the dismissal of the appeal. en-us Thu, 28 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363167 The appeal filed by the Revenue challenging comparability analysis under the Transaction Net Margin Method was dismissed by the Court. The Court emphasized that appeals must raise substantial questions of law related to interpretations of laws or treaties, rather than comparability issues alone. Dissatisfaction with Tribunal findings without ex-facie perversity does not warrant invoking Section 260-A of the Act. The Court highlighted the need for substantial legal questions, leading to the dismissal of the appeal. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363167