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2018 (7) TMI 2087 - AT - Income TaxTP Adjustment - Comparable selection - functional dissimilarity - HELD THAT:- Assessee is engaged in the provision of software development services in the designing of Cypress range of products. The Assessee provides services to its parent company in the designing and development of integrated circuits, software and computer aided design tools thus companies functionally dissimilar with that of assessee need to be deselected from final list.
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