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2016 (8) TMI 1312 - AT - Income TaxTPA - comparable selection criteria - Held that:- The assessee company is engaged in rendering services to the AE relating to designing of integrated circuits and the testing of integrated circuits along with customer support. It is also noted by the TPO that the international transactions are mainly for software services apart from re-imbursement of expenses, thus companies functionally dissimilar with that of assessee need to be deselected from final list of comparable.
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