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    <title>2018 (7) TMI 1848 - Karnataka High Court</title>
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    <description>The High Court dismissed the Revenue&#039;s appeals challenging the Tribunal&#039;s decision on Transfer Pricing issues. The Court emphasized the need for establishing perversity in Tribunal findings for appeals under section 260A and clarified that mere dissatisfaction with factual findings is insufficient. It highlighted the importance of consistent application of parameters for both Revenue and Assessees&#039; appeals and ruled in favor of the assessee, deleting certain adjustments and allowing the appeal.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeals challenging the Tribunal&#039;s decision on Transfer Pricing issues. The Court emphasized the need for establishing perversity in Tribunal findings for appeals under section 260A and clarified that mere dissatisfaction with factual findings is insufficient. It highlighted the importance of consistent application of parameters for both Revenue and Assessees&#039; appeals and ruled in favor of the assessee, deleting certain adjustments and allowing the appeal.</description>
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