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Dell International Services India P. Ltd. v. Add. CIT (LTU) (2021) 90 ITR 61 (SN.) (Bang.)(Trib.)

S. 92C : Transfer pricing-Arm’s length price-Functionally different-Cannot be comparable.

Company  rendering software development services cannot be comparable with company engaged In knowledge process outsourcing services. (AY. 2008-09)