ITAT Rules on Transfer Pricing Adjustments; Rejects Comparables Due to Filters and Dissimilarity; No Law Question Arises.

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....TP adjustment - exclusion and inclusion of comparables - since in respect of each of the comparables, the ITAT has given detailed reasons why the comparables should be rejected either because of failing the filter or because of functional dissimilarity and also followed earlier decisions concerning assessee - no substantial question of law arises....