SLP(C) No.(Verified On 29-03-2019)
THE PR. COMMISSIONER OF INCOME TAX vs M/S AROWANA CONSULTING 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
Filed On
15-03-2019 11:54 AM
AI Summary
Determination of arm's length price in transfer pricing matters under Chapter X of the Income Tax Act is not purely a question of fact immune from appellate scrutiny; a substantial question of law under Section 260A arises where the Tribunal's determination is shown to be perverse or made dehors the statutory guidelines under Sections 92-92F and Rules 10A-10E.