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2018 (12) TMI 326 - ITAT DELHITPA - comparable selection criteria - Held that:- The assessee provided software development services (CSD), information technology enabled services (ITES), marketing support services (MSS) to its associated Enterprises (AEs) on cost-plus basis, purchased fixed assets and availed legal, finance, human resource, IT support and other support services from AEs, thus companies functionally dissimilar with that of assessee need to deselected from final list. Exclude the Infosys BPO Ltd on the basis of the high brand value and high turnover of the company.
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