High Court Reviews Tribunal's Arm's Length Price Decision in Section 260A Appeal; Supreme Court Orders Further Examination.

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....Scrutiny by the High Court in an appeal u/s 260A for Determination of the arm’s length price made by the Tribunal - When the determination of the arm’s length price is challenged before the High Court, it is always open for the High Court to consider and examine whether the arm’s length price has been determined while taking into consideration the relevant guidelines under the Act and the Rules. - Matters restored back to HC - SC....