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2020 (11) TMI 1079 - AT - Income TaxTP Adjustment - comparable selection - HELD THAT:- Companies functionally dissimilar with that of assessee engaged in Software Development Services and provides maintenance of service to ARM Limited, UK and ARM Inc, US need to be deselected from final list. Working Capital Adjustment - Direct the TPO to grant Working Capital Adjustment after verification and examination of the assessee computation and allow the ground of appeal of the assessee for statistical purposes.
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