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2018 (1) TMI 238 - AT - Income TaxTPA - comparable selection criteria - Held that:- Assessee's services fall under the ambit of IT enabled services (ITes), which are rendered to its AE as an independent contractor and for which it is compensated on the cost plus markup basis of 15%, thus companies functionally dissimilar with that of assessee need to be deselected from final list.
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