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2022 (5) TMI 1535 - AT - Income TaxTP Adjustment - Comparable selection - functional dissimilarity - HELD THAT:- Companies functionally dissimilar with that of assessee as engaged in provision of IT enabled services need to be deselected from final list. Working capital adjustment to iron out the differences, existing between the assessee in the comparables - As relying on case of Huawei Technologies India Pvt.Ltd [2018 (10) TMI 1796 - ITAT BANGALORE] we direct the Ld.AR AO/TPO to grant the working capital just and in accordance with law, in respect of the comparables that it is finally retained.
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