Sec. 268A of the Income-tax Act, 1961 – Appeal - Appeals of the tenor as to whether the comparables have been rightly picked up or not, Filters for arriving at the correct list of comparables have been rightly applied or not, do not give rise to any substantial question of law, therefore, appeals filed by the Revenue do not give rise to any substantial question of law and the suggested substantial questions of law do not meet the requirements of Section 260-A and thus the appeals filed by the Revenue are found to be devoid of merit and the same were dismissed by High Court. SLP of the revenue also dismissed on account of low tax effect. - CIT V/s YODLEE INFOTECH (P.) LTD. - [2019] 267 TAXMAN 386 (SC)