Tag: question of law

Exclusion inclusion of comparables to determine Arm’s Length Price (ALP) not necessarily give rise to purely legal or substantial questions of law – High Court ABCAUS Case Law Citation: ABCAUS 2556 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: Principal Commissioner of Income Tax v/s …

When no substantial question of law was framed, High Court had no jurisdiction to examine the issue  in its second appellate jurisdiction- Supreme Court ABCAUS Case Law Citation: ABCAUS 2515 (2018) 09 SC Important Case Laws Cited/relied upon by the parties: Sanatosh   Hazari  vs. Purushottam   Tiwari    Surat Singh vs. Siri Bhagwan & Ors.  The instant appeal was filed by the plaintiffs against the final judgment and order passed by the  High  Court  in  Second …