https://www.taxtmi.com/caselaws?id=450196 The appeal concerned maintainability under Section 260-A, including whether a substantial question of law arose from transfer pricing issues such as selection of comparables, independent international transactions, extra credit benchmarking, internal CUP based on average cost of total funds, and use of TNMM as the most appropriate method. The Revenue stated that the matter was covered by the low tax effect circular, and the Special Leave Petition was dismissed on that basis. The question of law was expressly kept open. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 11 May 2026 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450196 The appeal concerned maintainability under Section 260-A, including whether a substantial question of law arose from transfer pricing issues such as selection of comparables, independent international transactions, extra credit benchmarking, internal CUP based on average cost of total funds, and use of TNMM as the most appropriate method. The Revenue stated that the matter was covered by the low tax effect circular, and the Special Leave Petition was dismissed on that basis. The question of law was expressly kept open. Case-Laws Income Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450196