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2017 (6) TMI 1179 - ITAT DELHI
TPA - selection of comparable - Held that:- American Express group is engaged in the business of rendering travel related services of American Express card, travellers cheques and travel services, financial advisory services and international banking services throughout the world, thus companies functionally dissimilar with that of assessee need to deselected from final list.
A comparable cannot be included in the comparability analysis for comparing the PLI of the assessee for the reason of non-availability of comparable financial information.