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2017 (3) TMI 1704 - ITAT BANGALORE
TPA - Comparable selection criteria - Held that:- The assessee is a captive service provider and has been set up as a captive off shore software development centre for catering to the needs of the Lifesize group. Lifesize India is responsible for the research, software development and support services for Lifesize Inc’s products and services thus companies functionally dissimilar with that of assessee need to be deselected from final list.