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2019 (9) TMI 1677 - ITAT BANGALORETP Adjustment - comparable selection - HELD THAT:- Exclusion of companies as functionally not comparable with captive service provider. Non treating provision for doubtful debts, provision for warranty is, provision for doubtful deposits as operating expenses - AR contends that Ld. AO while computing margins of the comparables has not included certain provisions - HELD THAT:- Wedirect Ld. AO to compute the provisions claimed in case of comparables by considering those which pertains to the year under consideration.
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