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2016 (7) TMI 1573 - AT - Income TaxTP Adjustment - adjustment in respect of International transactions of the assessee with its AE in providing fees for software development and related services - comparable selection - HELD THAT:- Assessee is engaged in providing software development services and related services to its AE. The assessee used TNMM to Bench mark the international transactions and arrived at margin of 14.5%, thus companies functionally dissimilar with that of assessee need to be deselected from final list.
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