2016 (3) TMI 1393

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..... his is an appeal by the Revenue against an order dated 29th October, 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 6434/Del/2012 for the Assessment Year ('AY') 2008-09. 2. The question sought to be urged by the Revenue is whether the ITAT was correct in accepting the Assessee's contention regarding the application of the resale price method ('RPM') for determining the arm's .....

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..... otorcycles to unrelated parties. It was also seen that the export price realised per motor bike in the case of Assessee was much better when compared to that realised by other companies in the same line of business. These findings of fact have not been specifically assailed by the Revenue. Consequently, the Court declines to frame a question on this issue. 5. The appeal is dismissed.
Case law .....

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