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2020 (4) TMI 610 - AT - Income TaxTP Adjustment - comparable selection - HELD THAT:- Companies showing super normal profits of 96.66% and such profit is not representative of the industry need to be deselected. Assessee-company in the instant case primarily provides foreign exchange services which include purchase and sale of foreign currency to individuals and corporate, in its capacity as a licensed full-fledged money changer thus companies functionally dissimilar with that of assessee need to be deselected from final list.
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