Sec. 92C & 260A of Income-tax Act, 1961— Transfer pricing - The appeal filed under s. 260A of said Act is required to be entertained only on "substantial question of law" arising out of the order of the Tribunal, keeping in mind that High Court can not disturb findings of fact under s. 260A of the Act unless such findings are shown to be ex facie perverse and unsustainable and exhibit a total non-application of mind. Since, the appeal filed by the Revenue does not give rise to any substantial question of law accordingly same is dismissed. - PR. CIT V/s EIGHT ROADS INVESTMENT ADVISORS (P) LTD. - [2020] 315 CTR 365 (BOM)