Section 92C of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price. Assessee is  singularly engaged in providing non-binding investment Research and related services to its AE whereas MS Private Limited was engaged in a qualitatively different and diversified business than that of the assessee, there is no informity in the order of the Tribunal excluding MS Private Limited from the final list of comparables — Principal Commissioner of Income tax vs. NVP Venture Capital India P. Ltd. [2018] 305 CTR (Bombay) 200