No question of law before HC if Tribunal rejects comparables selected by TPO after giving detailed reasons

HIGH COURT OF BOMBAY Commissioner of Income-tax-10, Mumbai Versus Carlyle India Advisors (P.)Ltd. IT Appeal (L) No. 1286 of 2012 FEBRUARY  22, 2013 JUDGMENT 1. In this appeal by the Revenue for assessment year 2007-08, following reframed questions of law have been proposed for our consideration. “(a)         Whether on the facts and circumstances of the case, the Tribunal was correct in holding that comparable selected by the TPO were not functionally comparable while determining ALP ? (b)          Whether on the facts and circumstances of the case, the ...