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2022 (12) TMI 1258 - AT - Income TaxTP Adjustment - comparable selection - HELD THAT:- We exclude the companies whose turnover is not within the range of Rs.200 crores to 2000 crores. Exclusion of companies as functionally dissimilar with that of assessee engaged in the provision of software development services to its Associated Enterprise [AE] RPT filter has to be applied adopting the threshold limit of 15%.
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