Shanti Prime Publication Pvt. Ltd.
Sec. 92C of Income Tax Act, 1961—Transfer Pricing—Selection of comparables - comparable engaged in providing computer related activities like maintenance of website for its clients, creation of multimedia presentation of its client. is not functionally comparable with the software development services of assessee, therefore, Assessing Officer was directed to exclude this comparable from final set of comparable; comparable with high turnover filter to be excluded - XORIANT SOLUTIONS (P.) LTD. V/s ITO - [2020] 183 ITD 180 (ITAT-MUMBAI)