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2013 (4) TMI 935 - AT - Income TaxExtract: .......les selected by the assessee; therefore, in any case the comparables as selected by the assessee shall be considered apart from any other comparables, if found proper for determination of the ALP. 10 In the result, the appeal of the revenue is partly allowed for statistical purposes. Order pronounced in the open Court on this day of 12th April 2013
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