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2016 (9) TMI 1392 - ITAT DELHI
TPO - comparability selection analysis - Held that:- The assessee was engaged in the provision of BPO/Data Processing Services to its AE and provided IT Enabled services relating to phone activation and local number portability to various clients for and on behalf of its parent company, thus companies functionally dissimlar with that of assessee need to be deselected from final list of comparability