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2016 (3) TMI 1205 - AT - Income TaxTPA - selection of comparable - Held that:- Assessee-company is engaged in the business of providing back office support services which includes voice/non-voice based technical support services, invoice processing, accounts receivable and collection processing etc., to its holding company. The respondent assessee-company is remunerated by its holding company on a cost plus 10% basis for the services rendered, thus companies dis-similar with that of assessee need to be de-selected from final list of comparable.
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