https://www.taxtmi.com/caselaws?id=312238 The HC dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's decision on the determination of Arms Length Price and transfer pricing for the Assessment Year 2010-11. The Court found no substantial question of law, emphasizing that appeals under Section 260-A require significant legal issues, not mere dissatisfaction with the Tribunal's findings. The Tribunal had directed the TPO to include management fees and global sale and marketing activity fees in the operating cost analysis under TNMM. The Court upheld the Tribunal's approach, stressing the importance of resolving international trade cases efficiently. en-us Tue, 28 Aug 2018 00:00:00 +0530 Wed, 07 Feb 2024 18:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312238 The HC dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's decision on the determination of Arms Length Price and transfer pricing for the Assessment Year 2010-11. The Court found no substantial question of law, emphasizing that appeals under Section 260-A require significant legal issues, not mere dissatisfaction with the Tribunal's findings. The Tribunal had directed the TPO to include management fees and global sale and marketing activity fees in the operating cost analysis under TNMM. The Court upheld the Tribunal's approach, stressing the importance of resolving international trade cases efficiently. Case-Laws Income Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312238