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2019 (1) TMI 202 - AT - Income TaxTPA - selection / rejection of certain comparables - Held that:- Assessee is a captive service provider and is engaged in providing back office support services and information technology (I.T) support services to its overseas Associated Enterprise (A.E) thus companies being functionally dissimilar to the assessee, cannot be treated as a comparable. Company cannot be rejected as a comparable merely because it has accounting period ending in December.
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