https://www.taxtmi.com/caselaws?id=383451 The High Court dismissed the Revenue's appeal against an ITAT order on the Arm's Length Price determination for international transactions in the Assessment Year 2011-2012. The Court upheld ITAT's decision on the inclusion and exclusion of comparables, finding no substantial question of law raised by the Revenue. The Assessee's case was accepted after multiple rounds of appeals, with the Court noting detailed reasoning provided by ITAT for rejecting comparables based on filters or functional dissimilarities. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 07:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383451 The High Court dismissed the Revenue's appeal against an ITAT order on the Arm's Length Price determination for international transactions in the Assessment Year 2011-2012. The Court upheld ITAT's decision on the inclusion and exclusion of comparables, finding no substantial question of law raised by the Revenue. The Assessee's case was accepted after multiple rounds of appeals, with the Court noting detailed reasoning provided by ITAT for rejecting comparables based on filters or functional dissimilarities. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383451