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2018 (7) TMI 1748 - ITAT BANGALORE
TPA - comparable selection - Held that:- Assessee is engaged in the business of providing research and development for automotive engineering to its holding company i.e. DAG. It is stated that the assessee-company is compensated on the cost + mark up of 10%, thus companies functionally dissimilar with that of assessee need to be deselected from final list.