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2015 (1) TMI 1335 - AT - Income TaxTPA - determination of ALP - selection of comparable - Held that:- Assessee is an IT solution company that provides software development service in the areas of ERP solutions design, implementation & maintenance and Internet technology solutions to its customers. The company has a hundred percent Export Oriented Undertaking (EOU) registered with the software Technology Parks of India {STIP}, thus companies functionally dissimilar with that of assessee need to be deselected from final list of comparable.
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