https://www.taxtmi.com/caselaws?id=371209 The High Court dismissed the Revenue's appeal, upholding the Tribunal's decisions on the exclusion of expenses from turnover under section 10A of the Income-tax Act, exclusion of comparables based on functional dissimilarity, and the application of filters in transfer pricing analysis. The court emphasized the need for consistent application of parameters in transfer pricing cases and clarified that such appeals do not generally raise substantial questions of law under section 260A of the Act. en-us Thu, 16 Aug 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371209 The High Court dismissed the Revenue's appeal, upholding the Tribunal's decisions on the exclusion of expenses from turnover under section 10A of the Income-tax Act, exclusion of comparables based on functional dissimilarity, and the application of filters in transfer pricing analysis. The court emphasized the need for consistent application of parameters in transfer pricing cases and clarified that such appeals do not generally raise substantial questions of law under section 260A of the Act. Case-Laws Income Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371209