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2020 (2) TMI 79 - ITAT BANGALORETP Adjustment - comparable selection - HELD THAT:- Companies functionally dissimilar with that of assessee engaged in the business of rendering software development services [hereinafter referred to as the “SWD services”] and Information Technology enabled Services [ITES]. need to be deselected from final list. Working capital adjustment - Neither the TPO nor the DRP have gone into the quantum of adjustment that is to be given towards working of working capital adjustment, we are of the view that it would be just and appropriate to remand the issue of granting of working capital adjustment to the TPO/AO for fresh consideration in accordance with law after due opportunity of being afforded to the Assessee. We hold and direct accordingly.
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