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    <title>2018 (7) TMI 2076 - KARNATAKA HIGH COURT  </title>
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    <description>The Court emphasized that appeals related to the selection of comparables and filters for transfer pricing do not give rise to substantial questions of law. Dissatisfaction with Tribunal findings is not sufficient to invoke section 260A of the Income Tax Act. The appeal filed by the Revenue was dismissed, reiterating that the same parameters apply even if appeals are filed by assessees. The judgment highlighted the need for fair and quick judicial dispensation in cases involving international transactions.</description>
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