Infosys BPO vs. Assessee: Transfer Pricing Adjustment Case Highlights Incompatibility Due to Significant Operational Differences.

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....TP Adjustment - detailed chart shows dissimilarities between the Infosys BPO and the Assessee on several counts such as Infosys provides business process management services to a wide range of industries whereas the Assessee is a captive service provider, turnover, size of organization, goodwill, selling and marketing expenses as well as risk undertaken - cannot be a suitable comparable....