2025 (2) TMI 458

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..... ry case where the Tribunal determines the arm's length price, the same shall attain finality and the High Court is precluded from considering the determination of the arm's length price determined by the Tribunal, in exercise of powers u/s 260A? This application has been filed seeking recall of this Court's order [2023 (4) TMI 859 - SUPREME COURT] on the ground that it had been tagged inadverten .....

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..... Petition Diary No. 31535 of 2019, on the ground that it had been tagged inadvertently. 2. Though the order dated 19th April, 2023 pertains to a different issue, even the issue raised in Special Leave Petition Diary No. 34535 of 2019 is covered by the decision of this Court in (2023) 4 SCC 561 titled, "Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority". 3 .....

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