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2017 (7) TMI 907 - ITAT DELHITPA - ALP Determination - selection of comparable - Held that:- We direct the AO to include M/s Agrima Consultants International Ltd. and exclude M/s IDC India Ltd. and M/s Empire Industries Ltd. from the list of the comparables and then work out the average mean of OP/TC percentage and if it is found that the assessee’s margin is within the range of ±5% then no adjustment is required to be made on account of arm’s length price
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