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2017 (11) TMI 800 - AT - Income TaxTPA - exclusion and inclusions of the comparables - Selection criteria of comparables - Held that:- Assessee is established in India to undertake software development and installation of computerized systems, conduct feasibility studies, systems analysis and design as well as design of special software and system and application of software. It is also engaged in the business of rendering technical services related to tabulation, coding and software development. It is established to undertake and engaged in export of software, computer skilled manpower and other computer related activities to carry out development in the area of information technology, computer systems, software, application software, integrated tolls for computer systems and application development, data communication and network, thus companies functionally dissimilar with that of assessee need to deselected from final list of comparable.
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