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2018 (4) TMI 1064 - ITAT MUMBAI
TPA - Comparable selection criteria - Functional profile of the Assessee - Held that:- Assessee could be said to be engaged in the business of being a captive contracts services provider rendering services to its AE’s which are in the nature of providing back office support services which are low end in nature, thus companies functionally dissimilar with that of assessee need to be deselected from final list.