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2020 (2) TMI 1179 - AT - Income TaxTransfer pricing addition - international transaction of `Provision of Carpet designing, planning and estimation services’ - Comparable selection - HELD THAT:- Referring to carpet design services of assessee companies functionally dissimilar with that of assessee need to be deselected from final list. Also excluding certain companies on the basis of higher turnover. Accentia Technologies Ltd., Eclerx Services Ltd.and Infosys BPO Ltd to be excluded from final list. Send the matter back to the AO/TPO for fresh determination of ALP of the international transaction in dispute in accordance with the directions given supra - Appeal is allowed for statistical purposes.
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