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Name of Companies retained by TPO Companies retained by Reasons justifying the exclusion
comparables CIT(A) of comparables by assessee
Persistent 1. Appellant has failed to 1. Cannot exclude Persistent 1. Persistent Systems is a well
demonstrate as to how turnover Systems on the basis of established leader in outsourced
Systems
affects the profitability and more turnover filter (Refer page 25 product development (Refer page 4
specifically that with the of the CIT(A) order) of the Annual report)
increase in turnover profitability
increases (Refer page 12 and 18 2. Differences between 2. Persistent Systems has made
of the TP order) software services and software new investments in four thrust
product as enunciated in AS areas: Cloud computing, analytics,