https://www.taxtmi.com/caselaws?id=284726 Interference under section 260A of the Income-tax Act is confined to cases involving a substantial question of law, and transfer pricing issues such as selection of comparables, application of filters and arm's length price determination are ordinarily factual. Mere disagreement with the Tribunal's findings does not justify appellate interference unless ex facie perversity is shown. On the stated facts, no substantial question of law arose, so the appeal could not be maintained on merits under section 260A. en-us Mon, 09 Jul 2018 00:00:00 +0530 Sat, 07 Dec 2019 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284726 Interference under section 260A of the Income-tax Act is confined to cases involving a substantial question of law, and transfer pricing issues such as selection of comparables, application of filters and arm's length price determination are ordinarily factual. Mere disagreement with the Tribunal's findings does not justify appellate interference unless ex facie perversity is shown. On the stated facts, no substantial question of law arose, so the appeal could not be maintained on merits under section 260A. Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284726