https://www.taxtmi.com/caselaws?id=363177 The High Court dismissed the Revenue's appeal challenging the Tribunal's decision on the application of the proviso to Section 92C of the Income Tax Act for Arms' Length Price determination based on RBI rates for foreign exchange trading. The Court held that no substantial question of law was raised by the Revenue, emphasizing that dissatisfaction with factual findings alone is insufficient to invoke Section 260-A. As a result, the appeal was dismissed, and no costs were awarded. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363177 The High Court dismissed the Revenue's appeal challenging the Tribunal's decision on the application of the proviso to Section 92C of the Income Tax Act for Arms' Length Price determination based on RBI rates for foreign exchange trading. The Court held that no substantial question of law was raised by the Revenue, emphasizing that dissatisfaction with factual findings alone is insufficient to invoke Section 260-A. As a result, the appeal was dismissed, and no costs were awarded. Case-Laws Income Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363177