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2022 (4) TMI 1521 - ITAT BANGALORETP Adjustment - comparable selection - HELD THAT:- Infosys BPO Ltd. is an established player who is not only a market leader but also a company employing sheer breadth in terms of economies of scale and diversity and geographical dispersion of customers. The presence of the aforesaid factors will take this company out of the list of comparables, thus it is to be excluded as a comparable. TCS E-serve Ltd. is also stated to be a Knowledge Process Outsourcing and therefore for the reasons stated by us while dealing with this issue of comparability of the company Infosys BPO Ltd. shall equally hold good and therefore we direct the AO/TPO to exclude this company from the list of comparables.
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