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2019 (11) TMI 1307 - HC - Income TaxTP Adjustment - comparable selection - HELD THAT:- Alphageo India Pvt. Ltd. is engaged in seismic surveys, whereas the assessee is engaged in the manufacture, distribution, sale of digital switching and telecommunication equipments, and that for the Assessment Year in question, the segment was only for installation of such equipments. Even on the basis of functional dissimilarities, the exclusion of Alphageo India Pvt. Ltd. from the comparables was called for. In view of the aforesaid, no question of law arises in the present appeal.
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