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2019 (10) TMI 856 - ITAT DELHITP Adjustment - comparable selection - functional similarity - HELD THAT:- Assessee, in the instant case, is engaged in the provision of information technology (IT) enabled back office support service in the nature of customized proprietary research and analytic support to Copal group. The assessee in the year under consideration has entered into international transaction to the tune on account of provision of Information Technology Enabled Services thus companies functionally dissimilar with that of assessee need to be deselected.
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