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2017 (11) TMI 1661 - RAJASTHAN HIGH COURTTPA - comparable selection - Held that:- Comparable to be adopted to determine the ALP as the basis of the activity conducted by the respondent-assessee is essentially a finding of fact. The view taken by the Tribunal is a reasonable and possible view. Moreover it has not been shown us to be in any manner perverse. Thus the question as raised does not give rise to any substantial questions of law
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