https://www.taxtmi.com/caselaws?id=281437 The appeal was dismissed as no substantial questions of law were entertained. The Tribunal's decision to disallow the claim under Section 35D and not make a further addition under Section 14A was upheld to avoid double disallowance. The issues regarding the inclusion/exclusion of companies as comparables in the computation of income from international transactions were not entertained, with the Court emphasizing that appeals on transfer pricing issues should not be filed unless there is evidence of perversity or failure to adhere to settled legal principles. en-us Mon, 14 Jan 2019 00:00:00 +0530 Tue, 18 Jun 2019 21:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281437 The appeal was dismissed as no substantial questions of law were entertained. The Tribunal's decision to disallow the claim under Section 35D and not make a further addition under Section 14A was upheld to avoid double disallowance. The issues regarding the inclusion/exclusion of companies as comparables in the computation of income from international transactions were not entertained, with the Court emphasizing that appeals on transfer pricing issues should not be filed unless there is evidence of perversity or failure to adhere to settled legal principles. Case-Laws Income Tax Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281437