https://www.taxtmi.com/caselaws?id=289888 The court condones the delay in re-filing the appeals and allows the applications related to the appeals by Revenue and Assessee against the same impugned order. The central issue concerns the correctness of the transfer pricing adjustment made by the Transfer Pricing Officer through the selection of comparables. The court determines that the selection of comparables does not raise a substantial question of law warranting re-determination. Consequently, both appeals are dismissed, with no costs awarded, concluding the transfer pricing dispute legal proceedings. en-us Mon, 13 May 2019 00:00:00 +0530 Fri, 28 Aug 2020 11:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289888 The court condones the delay in re-filing the appeals and allows the applications related to the appeals by Revenue and Assessee against the same impugned order. The central issue concerns the correctness of the transfer pricing adjustment made by the Transfer Pricing Officer through the selection of comparables. The court determines that the selection of comparables does not raise a substantial question of law warranting re-determination. Consequently, both appeals are dismissed, with no costs awarded, concluding the transfer pricing dispute legal proceedings. Case-Laws Income Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289888