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2015 (6) TMI 717 - AT - Income TaxTransfer pricing adjustment - selection of comparable - Held that:- Celestial Biolabs Ltd., Infosys Technologies Ltd., Tata Elxsi Ltd., Wipro Ltd., Kals Information Systems Ltd., Persistent Systems Ltd., Avani Cimcon Technologies Ltd., Thirdware Solutions Ltd., Lucid Software Ltd., Quintegra Solutions Ltd., E-Zest Solutions Ltd. and Softsol India Ltd. are to be excluded from the list of final comparables as to be functionally dissimilar with that of assessee. See case of 3DPLM Software Solutions Ltd.[2014 (12) TMI 612 - ITAT BANGALORE] - Decided in favour of assessee.
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