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2019 (5) TMI 1699 - AT - Income TaxTP Adjustment - Kals Information System Ltd., (Seg) (‘Kals’) - HELD THAT:- Tribunal in the case of Cerner Healthcare Solutions Pvt. Ltd. [2017 (1) TMI 1491 - ITAT BANGALORE] for Assessment Year 2010-11, we hold that Kals Information Systems Ltd., is not a good comparable to the assessee in the case on hand, who merely provides software development services and therefore direct the AO/TPO to exclude it from the set of comparable companies - Assessee is allowed.
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