https://www.taxtmi.com/caselaws?id=461967 ITAT PUNE-AT directed exclusion of two comparables from transfer pricing analysis. Infosys BPM was excluded due to its significant brand value and higher turnover compared to the assessee providing basic BPO services under AE specifications. MPS Ltd. was excluded as it provides publishing solutions and underwent several acquisitions, making it non-comparable. The tribunal found these companies unsuitable for benchmarking the assessee's international transactions and instructed the AO/TPO to remove them from the final comparable set. en-us Wed, 05 Apr 2023 00:00:00 +0530 Mon, 12 May 2025 09:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461967 ITAT PUNE-AT directed exclusion of two comparables from transfer pricing analysis. Infosys BPM was excluded due to its significant brand value and higher turnover compared to the assessee providing basic BPO services under AE specifications. MPS Ltd. was excluded as it provides publishing solutions and underwent several acquisitions, making it non-comparable. The tribunal found these companies unsuitable for benchmarking the assessee's international transactions and instructed the AO/TPO to remove them from the final comparable set. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461967