https://www.taxtmi.com/caselaws?id=458293 A remand order in a transfer pricing dispute did not, by itself, raise any substantial question of law where no determinative legal error was shown. The Tribunal had sent the matter back to the Transfer Pricing Officer for recalculation of the arm's length price on specified parameters, and the assessee noted that even after revising the profit level indicator the result would remain only marginally negative. On that basis, the HC declined interference and dismissed the Revenue's challenge, leaving its contentions open for consideration in an appropriate case. en-us Tue, 02 May 2017 00:00:00 +0530 Fri, 18 Oct 2024 19:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458293 A remand order in a transfer pricing dispute did not, by itself, raise any substantial question of law where no determinative legal error was shown. The Tribunal had sent the matter back to the Transfer Pricing Officer for recalculation of the arm's length price on specified parameters, and the assessee noted that even after revising the profit level indicator the result would remain only marginally negative. On that basis, the HC declined interference and dismissed the Revenue's challenge, leaving its contentions open for consideration in an appropriate case. Case-Laws Income Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458293