https://www.taxtmi.com/caselaws?id=468259 In transfer pricing appeals, exclusion of comparables on the basis of functional dissimilarity is treated as a factual finding, and no substantial question of law arises under section 260-A unless perversity is shown. The note also states that employees' contribution to provident fund and ESI remains deductible if deposited on or before the due date for filing the return, as the statutory requirement is satisfied by payment within that timeline. On these principles, the appeal was said to disclose no substantial question of law and to have been dismissed. en-us Thu, 05 Jul 2018 00:00:00 +0530 Fri, 24 Apr 2026 18:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468259 In transfer pricing appeals, exclusion of comparables on the basis of functional dissimilarity is treated as a factual finding, and no substantial question of law arises under section 260-A unless perversity is shown. The note also states that employees' contribution to provident fund and ESI remains deductible if deposited on or before the due date for filing the return, as the statutory requirement is satisfied by payment within that timeline. On these principles, the appeal was said to disclose no substantial question of law and to have been dismissed. Case-Laws Income Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468259