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2017 (4) TMI 1260 - AT - Income TaxTPA - comparable selection - Held that:- As the assessee is merely an investment advisor, thus companies functionally dissimilar with that of assessee need to be deselected from final list. Motilal Oswal Investment Advisers Pvt. Ltd. rejected and ICRA Management Consulting Services Ltd & IDC India Ltd need to be accepted as valid comparable.
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