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2016 (6) TMI 1259 - AT - Income TaxTPA - comparable selection criteria - Held that:- Assessee is engaged in providing software development services (SDS), IT enabled services (ITES) and market support services (MSS) to its AEs. The company is primarily engaged in the business of software development for export, more specifically, the assessee is involved in development of switching integration and comer stone modules for Janus release, a next generation messaging products, thus companies functionally dissimilar with that of assessee need to be deselected from final list.
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