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2017 (12) TMI 345 - AT - Income TaxTPA - selection of comparable - Held that:- Assessee provides engineering, design and related services for the offshore floaters/platform business of SHI Korea. The assessee has a pool of qualified manpower. It employs engineers having a background and experience in lay out design, electrical design, instrumentation design, piping design and mechanical design, etc., thus companies functionally dissimilar with that of assessee is to be excluded from final comparability list.
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