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2016 (9) TMI 1395 - AT - Income TaxTPO - selection of comparable - Held that:- The issue is restored to the file of the TPO to carry out a FAR analysis of the assessee after characterizing its activity on the basis of evidence on record and then proceed to selecting comparables as per Rules and in accordance with law. Needless to say that the assessee shall be afforded a reasonable opportunity of being heard.
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