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    <title>2018 (9) TMI 2006 - ITAT KOLKATA</title>
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    <description>The ITAT dismissed the Revenue&#039;s appeal, affirming the deletion of the Rs. 1,36,61,522/- adjustment to the Arm&#039;s Length Price (ALP). The Tribunal upheld the exclusion of Indusind Information Technology Ltd as a comparable, concluding it was not functionally similar to the assessee, a BPO service provider. The decision was pronounced on 14.09.2018.</description>
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      <description>The ITAT dismissed the Revenue&#039;s appeal, affirming the deletion of the Rs. 1,36,61,522/- adjustment to the Arm&#039;s Length Price (ALP). The Tribunal upheld the exclusion of Indusind Information Technology Ltd as a comparable, concluding it was not functionally similar to the assessee, a BPO service provider. The decision was pronounced on 14.09.2018.</description>
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