https://www.taxtmi.com/caselaws?id=294909 The appeals filed by the Revenue challenging the exclusion of comparables with turnover exceeding Rs. 200 Crores and specific comparables were dismissed. The Court held that no substantial question of law arose, emphasizing that dissatisfaction with Tribunal findings is not enough to invoke Section 260-A of the Act. The Court reiterated that issues of comparables selection do not warrant appeals unless the Tribunal's decision is blatantly incorrect. The appeals were deemed meritless and dismissed without costs, highlighting the consistent application of legal standards in such cases. en-us Tue, 24 Jul 2018 00:00:00 +0530 Sat, 08 May 2021 08:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294909 The appeals filed by the Revenue challenging the exclusion of comparables with turnover exceeding Rs. 200 Crores and specific comparables were dismissed. The Court held that no substantial question of law arose, emphasizing that dissatisfaction with Tribunal findings is not enough to invoke Section 260-A of the Act. The Court reiterated that issues of comparables selection do not warrant appeals unless the Tribunal's decision is blatantly incorrect. The appeals were deemed meritless and dismissed without costs, highlighting the consistent application of legal standards in such cases. Case-Laws Income Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294909