Caliber Point Excluded as Comparable in Tax Case Due to 30% Related Party Transactions Exceeding 25% Threshold.

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....TPA - One of the comparables Caliber Point Business Solutions has related party transactions of 30% of Revenue and going by the threshold filter of 25% of the related party transactions the said comparable cannot be said to be uncontrolled comparable and ought to be excluded from the list of comparables. - AT....