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    <title>2018 (3) TMI 1962 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal against the order of the DRP for the assessment year 2013-14. The issue revolved around the selection of a comparable company for determining the NCP margin. The Tribunal agreed with the argument that M/s. Infosys BPO, with significantly higher turnover than the assessee, was incomparable. Relying on past decisions, the Tribunal directed the exclusion of M/s. Infosys BPO for NCP margin calculation, emphasizing the importance of turnover parity in such assessments.</description>
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      <description>The Tribunal allowed the appeal against the order of the DRP for the assessment year 2013-14. The issue revolved around the selection of a comparable company for determining the NCP margin. The Tribunal agreed with the argument that M/s. Infosys BPO, with significantly higher turnover than the assessee, was incomparable. Relying on past decisions, the Tribunal directed the exclusion of M/s. Infosys BPO for NCP margin calculation, emphasizing the importance of turnover parity in such assessments.</description>
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