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2018 (4) TMI 563 - AT - Income TaxTransfer pricing addition in the international transaction of ‘Rendering of marketing support services.’- comparable selection - Held that:- The assessee rendered marketing support services with focus on carrier and noncarrier segments. The assessee acts as a channel of communication between the group companies and distributors/customers for providing product related information like technical specifications and features etc. and is also engaged in the provision of sales services to support the core activities, thus companies functionally dissimilar with that of assessee need to be deselected from final list.
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