https://www.taxtmi.com/caselaws?id=467552 In a transfer pricing dispute over royalty benchmarking, the Tribunal applied the Comparable Uncontrolled Price method and accepted comparables drawn from the same geographical market and the same industry category as the assessee. The Delhi HC noted that earlier appeals involving the same assessee and similar transfer pricing issues had already been dismissed, and the Revenue could not demonstrate any perversity in the Tribunal's comparability analysis. On that factual foundation, the Court held that no substantial question of law arose under section 260A, leaving the Tribunal's approach undisturbed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 23 Mar 2026 20:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467552 In a transfer pricing dispute over royalty benchmarking, the Tribunal applied the Comparable Uncontrolled Price method and accepted comparables drawn from the same geographical market and the same industry category as the assessee. The Delhi HC noted that earlier appeals involving the same assessee and similar transfer pricing issues had already been dismissed, and the Revenue could not demonstrate any perversity in the Tribunal's comparability analysis. On that factual foundation, the Court held that no substantial question of law arose under section 260A, leaving the Tribunal's approach undisturbed. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467552