https://www.taxtmi.com/caselaws?id=298100 Where an employment arrangement contractually requires an assessee to bear an expatriate employee's income-tax as part of remuneration, the payment is treated as an integral business outgoing and is deductible under Section 37 of the Income-tax Act, 1961. On transfer pricing, disputes limited to the selection or exclusion of comparables and application of filters are factual determinations; absent demonstrable perversity in the Tribunal's findings, they do not ordinarily raise a substantial question of law under Section 260A. The Revenue's appeal therefore failed on both issues and the Tribunal's order remained undisturbed. en-us Tue, 31 Jul 2018 00:00:00 +0530 Sun, 10 Oct 2021 12:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298100 Where an employment arrangement contractually requires an assessee to bear an expatriate employee's income-tax as part of remuneration, the payment is treated as an integral business outgoing and is deductible under Section 37 of the Income-tax Act, 1961. On transfer pricing, disputes limited to the selection or exclusion of comparables and application of filters are factual determinations; absent demonstrable perversity in the Tribunal's findings, they do not ordinarily raise a substantial question of law under Section 260A. The Revenue's appeal therefore failed on both issues and the Tribunal's order remained undisturbed. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298100