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2019 (3) TMI 2028 - AT - Income TaxTP Adjustment - Comparable selection - Universal Print System Ltd - HELD THAT:- There is no specific findings as to the analysis regarding the functioning of Universal Print Systems Ltd vis a vis the function of the assessee company before holding it to be a comparable company. As M/s XL Health Corporation India Pvt. ltd [2018 (4) TMI 82 - ITAT BANGALORE] we direct the AO/TPO to exclude the Universal Print System Ltd from the list of comparables with regard to the assessee herein.
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