https://www.taxtmi.com/caselaws?id=363351 The High Court dismissed the appeal by the Appellants-Revenue regarding Transfer Pricing and Working Capital Adjustment issues. The Court held that no substantial question of law arose, emphasizing the need to establish perversity in the Tribunal's findings for appeals under Section 260-A of the Income Tax Act. The Court ruled that issues related to comparables selection and filter application do not constitute substantial questions of law, and dissatisfaction with factual findings alone is insufficient for invoking Section 260-A. The Tribunal's decision was affirmed, and no costs were awarded. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 11 Jul 2018 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363351 The High Court dismissed the appeal by the Appellants-Revenue regarding Transfer Pricing and Working Capital Adjustment issues. The Court held that no substantial question of law arose, emphasizing the need to establish perversity in the Tribunal's findings for appeals under Section 260-A of the Income Tax Act. The Court ruled that issues related to comparables selection and filter application do not constitute substantial questions of law, and dissatisfaction with factual findings alone is insufficient for invoking Section 260-A. The Tribunal's decision was affirmed, and no costs were awarded. Case-Laws Income Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363351