Bombay High Court Dismisses Revenue's Appeal in Transfer Pricing Case, Upholds Tribunal's Selection of Comparables. The Court held that the Tribunal's exclusion and inclusion of comparables based on functional analysis was correct and did not give rise to a substantial question of law under Section 260A of the Income Tax Act, 1961.
12 Sep 2022The appeal was filed by the Pr. Commissioner of Income Tax-3 under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appel...
