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2013 (10) TMI 469 - AT - Income TaxAdjustment on account of selection of comparables – Applicability of proviso to Section 92C(2) of the Income-tax Act, 1961 – Held that:- Hon'ble Jurisdictional High Court has also approved the finding of the ITAT that Infosys Technologies Ltd. as well as Satyam Computer Services Ltd. cannot be taken as comparables to the assessee company in assessee’s own case - The CIT(A) has allowed the relief only by excluding these two comparables from the list of comparables taken by the TPO – No infirmity in the order of Commissioner(A) – Decided against the Revenue.
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