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2017 (11) TMI 526 - AT - Income TaxTPA - Comparable selection criteria - Held that:- : The assessee company is engaged in the business of designing and developing softwares. The assessee is also providing support services through Call Centre. The assessee is providing Information Technology Services (ITS) and Information Technology Enabled Services (ITES) to its holding company M/s. Parametric Technology Corporation (PTC USA). Thus, the assessee is a captive service provider thus functionally dissimilar companies need to deselected from final list of comparable.
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