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2015 (1) TMI 1379 - AT - Income TaxDetermining the arm's length price of the international transaction of software development services rendered to the associated enterprises - Held that:- Assessee is providing of software development services, thus companies functionally dissimilar with that of assessee need to be deselected from final list. Disallowance on account of application of section 43B - Held that:- Payment of employees’ contribution to Provident Fund could not be disallowed u/s 43B. See CIT vs. M/s Hindustan Organics Chemicals Ltd. [2014 (7) TMI 477 - BOMBAY HIGH COURT]
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