https://www.taxtmi.com/caselaws?id=294220 The Karnataka High Court dismissed the Revenue's appeal, upholding the Tribunal's decision on the most appropriate method for determining the arm's length price in transfer pricing cases without value addition. The Court emphasized the necessity of substantial questions of law in appeals under Section 260-A of the Income Tax Act and clarified that mere dissatisfaction with Tribunal findings is insufficient. The appeal lacked merit and was devoid of substantial questions of law, resulting in dismissal without costs. en-us Fri, 31 Aug 2018 00:00:00 +0530 Fri, 05 Aug 2022 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294220 The Karnataka High Court dismissed the Revenue's appeal, upholding the Tribunal's decision on the most appropriate method for determining the arm's length price in transfer pricing cases without value addition. The Court emphasized the necessity of substantial questions of law in appeals under Section 260-A of the Income Tax Act and clarified that mere dissatisfaction with Tribunal findings is insufficient. The appeal lacked merit and was devoid of substantial questions of law, resulting in dismissal without costs. Case-Laws Income Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294220