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2019 (5) TMI 313 - AT - Income TaxTPA - comparable selection - functional profile assessment - HELD THAT:- The appellant before The assessee is involved in rendering the software development services to its assessee, thus companies functionally dissimilar with that of assessee need to be deselected from final list. We direct the TPO to exclude these four comparables namely., (a) Genesys International Corpn. Ltd., (b) Infosys Ltd., (c) Larsen and Toubro Infotech Ltd., and (d) Persistent Systems Ltd. from the list of comparable. Appeal of the assessee is allowed.
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