Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis

ExxonMobil Services And Technology Pvt. Ltd. Vs DCIT (ITAT Bangalore) Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis; KPO Profile and Lack of Segmental Data Reason for Comparable Exclusion; Consistency Reason Supports Inclusion of Earlier Accepted Company; Different Accounting Year Alone Not Valid Reason to Reject Comparable; Quarterly Results Must Be Examined for Inclusion; No Scientific Working Capital Analysis Reason for Rejection Set Aside; Fresh Computation Directed Under Rule 10B; Foreign Currency Invoice Rea...