https://www.taxtmi.com/caselaws?id=275677 The High Court dismissed the appeal by the Appellants-Revenue as no substantial question of law arose in the case. The decision focused on the interpretation of Transfer Pricing rules and methods, directing the computation of Arm's Length Price at the entity/enterprise level by combining trading and manufacturing segments. Additionally, warranty costs were deemed part of operating expenditure due to their connection with manufacturing activities. The Court clarified the criteria for appeals under Section 260-A of the Income Tax Act, emphasizing the need for substantial legal questions. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275677 The High Court dismissed the appeal by the Appellants-Revenue as no substantial question of law arose in the case. The decision focused on the interpretation of Transfer Pricing rules and methods, directing the computation of Arm's Length Price at the entity/enterprise level by combining trading and manufacturing segments. Additionally, warranty costs were deemed part of operating expenditure due to their connection with manufacturing activities. The Court clarified the criteria for appeals under Section 260-A of the Income Tax Act, emphasizing the need for substantial legal questions. Case-Laws Income Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275677