2024 (1) TMI 1274

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..... g substantial questions of law:- a) Whether the Income Tax Appellate Tribunal [ ITAT ] has erred in holding that the CIT(A) erred in making 5% adjustment? b) Whether the ITAT has erred in holding that the CIT(A) was precluded from applying internal CUP as the most appropriate method applicable to 8K Cards and could have only applied the Re-Sale Price Method? c) Whether the ITAT has erred in uphold .....

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..... vs. For the Respondent : Mr. Puneet Rai, Sr. Standing Counsel along with Mr. Ashvini Kumar and Mr.Rishabh Nangia, Advocates. ORDER CM APPL. 319/2024 (Exemption) Allowed, subject to all just exceptions. Application is disposed of. ITA 11/2024 and CM APPL. 318/2024 1. Notice. 2. Admit. 3. Having heard learned counsels for parties, we find that the appeal raises the following substantial questions of .....

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