Selection of comparable can be challenged even if same clears filters

PCIT Vs Open Solutions Software Services Pvt. Ltd. (Delhi High Court)

Conclusion:Since none of the comparables had been excluded on the ground of high turnover alone, the test of functional similarity applied by the Tribunal was in consonance with the legal position and moreover, assessee could not be denied a chance to challenge the inclusion of a comparable merely for the reason that the selected comparable cleared the filters.

Held: Assessee was engaged

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