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2021 (11) TMI 32 - AT - Income TaxTP Adjustment - Comparable selection - Functional dissimilarity - upward adjustment in respect of the international transactions pertaining to Information Technology ("IT"), Information Technology Enabled Services ("ITeS") and Business Support Service ("BSS") segment - HELD THAT:- Exclusion of companies functionally different with that of assessee from the final set of comparables in respect of the assessee for IT ,ITES segment and BSS Segment.
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