https://www.taxtmi.com/caselaws?id=370999 The High Court dismissed the appeal challenging the Tribunal's order, affirming that Motilal Oswal Investment Advisors Pvt. Ltd. and IDFC Ltd. were not comparable entities for determining Arms Length Price. The Court relied on previous decisions, including CIT Vs. Carlyle India Advisors (P) Ltd. and CIT Vs. General Atlantic (P) Ltd., which had settled the issue against the Revenue. As the matter had been conclusively decided and did not raise any substantial question of law, the appeal was dismissed without costs, upholding the Tribunal's decision. en-us Sat, 24 Nov 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370999 The High Court dismissed the appeal challenging the Tribunal's order, affirming that Motilal Oswal Investment Advisors Pvt. Ltd. and IDFC Ltd. were not comparable entities for determining Arms Length Price. The Court relied on previous decisions, including CIT Vs. Carlyle India Advisors (P) Ltd. and CIT Vs. General Atlantic (P) Ltd., which had settled the issue against the Revenue. As the matter had been conclusively decided and did not raise any substantial question of law, the appeal was dismissed without costs, upholding the Tribunal's decision. Case-Laws Income Tax Sat, 24 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370999