SLP(C) No. 011072 - / 2019
THE COMMISSIONER OF INCOME TAX vs M/S. MARLABS SOFTWARE PVT. LTD.
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE UDAY UMESH LALIT, HON'BLE MS. JUSTICE INDIRA BANERJEE and HON'BLE MR. JUSTICE M.R. SHAH
Order Date
19-04-2023
Filed On
15-03-2019 12:24 PM
AI Summary
Determination of arm's length price in transfer pricing under Chapter X of the Income Tax Act is not exclusively a question of fact immune from appellate scrutiny; a substantial question of law under Section 260A arises where the Tribunal determines arm's length price dehors the prescribed statutory guidelines or where perversity is pleaded and demonstrated.