Only Functionally Comparable Company should be compared for applying margin percentage

Brief of the case:

ITAT Mumbai held in Goldman Sachs( India) Securities Pvt. Ltd Vs The DCIT that only functionally comparable company should be compared for comparing the margin percentage of the assessee company with comparable company. So as in the above case assessee company was giving service of investment advisory services but the AO was comparing the assessee company with that companies who were totally functionally separate i.e who were functioning in investment banking, merchant banking

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