https://www.taxtmi.com/caselaws?id=365391 The High Court dismissed the Revenue's appeal as it did not raise any substantial question of law. The judgment provided detailed reasoning for the exclusion of specific comparables and the application of RPT filters, emphasizing the evolving nature of transfer pricing considerations and the need for a fresh examination in certain cases. The legal precedent cited underscored the limited scope for appeals based on comparables selection and filter application. en-us Thu, 02 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365391 The High Court dismissed the Revenue's appeal as it did not raise any substantial question of law. The judgment provided detailed reasoning for the exclusion of specific comparables and the application of RPT filters, emphasizing the evolving nature of transfer pricing considerations and the need for a fresh examination in certain cases. The legal precedent cited underscored the limited scope for appeals based on comparables selection and filter application. Case-Laws Income Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365391