https://www.taxtmi.com/caselaws?id=283844 The Court condoned the delay in re-filing appeals and allowed them subject to all just exceptions. It upheld the exclusion of four comparables for determining the Arm's Length Price (ALP) of international transactions, finding the exclusion justified based on the scale of their operations. The Court dismissed the Revenue's appeals, affirming the Income Tax Appellate Tribunal's decision, as no substantial question of law arose from the exclusion of comparables. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 17 Oct 2019 09:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283844 The Court condoned the delay in re-filing appeals and allowed them subject to all just exceptions. It upheld the exclusion of four comparables for determining the Arm's Length Price (ALP) of international transactions, finding the exclusion justified based on the scale of their operations. The Court dismissed the Revenue's appeals, affirming the Income Tax Appellate Tribunal's decision, as no substantial question of law arose from the exclusion of comparables. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283844