https://www.taxtmi.com/caselaws?id=365102 The appeal challenging the exclusion of certain companies as comparables for determining the Arm's Length Price (ALP) of services was dismissed. The Tribunal's decisions were upheld as findings of fact without evidence of perversity, in line with legal principles. The Court emphasized refraining from ritualistic appeals without relevant evidence and dismissed the appeal without costs. The Revenue was directed to serve the order on the Principal Chief Commissioner of Income Tax for appropriate action. en-us Tue, 26 Jun 2018 00:00:00 +0530 Tue, 11 Dec 2018 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365102 The appeal challenging the exclusion of certain companies as comparables for determining the Arm's Length Price (ALP) of services was dismissed. The Tribunal's decisions were upheld as findings of fact without evidence of perversity, in line with legal principles. The Court emphasized refraining from ritualistic appeals without relevant evidence and dismissed the appeal without costs. The Revenue was directed to serve the order on the Principal Chief Commissioner of Income Tax for appropriate action. Case-Laws Income Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365102