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2016 (4) TMI 1279 - AT - Income TaxTPA - selection of comparable - selection criteria - Held that:- The assessee company is a wholly owned subsidiary of C3i Inc., USA and engaged in providing business process outsourcing services (BPO) in the field of healthcare administration to it’s A.E. It is registered under the Software Technology Park of India Scheme. Thus companies functionally dissimilar with that of assessee need to be deselected from final list of comparable. The assessee being a BPO it cannot be compared with a company which was into KPO services.
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