Case Law Details
Pr. CIT Vs M/s TIBCO Software (India) Pvt Ltd (Bombay High Court)
Any inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP determination that impact significantly.
The findings and conclusions cannot be termed as perverse or vitiated by error of law apparent on the face of the record. In fact, in our limited jurisdiction, we cannot re-appreciate and reappraise the same factual findings to arrive at a different conclusion. Resultantly, the Appeal fails and it is dismissed but without any order as to costs.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
By this Appeal the order of the Pune Bench of the Income Tax Appellate Tribunal dated 10th April, 2015 for the Assessment Year 2009-2010 is challenged by the Revenue.
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