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8. Microland Ltd., ('Microland') 8.1 This company 'Microland' was selected as a comparable company by the TPO despite the objections to its inclusion in the final list of comparables both before the TPO and DRP.

8.2.1 Before us, the assessee has objected to the inclusion of this company 'Microland' on the following grounds:-

(i) that it is functionally different as it provides cloud computing related services; which services relate to private cloud, desk top virtualization, cloud migration, hybrid cloud migration, server management, etc.
(ii) It fails the service Income filter of 75% as the ITES Revenues as a percentage of total revenue is 5.68%.
(iii) It fails the RPT filter of 25%.

8.2.2 The learned AR submitted this company 'Microland' is primarily rendering Infrastructure Management Services and ITES as stated at pages 14 and 80 of the Annual Report of the company. The website extract of 'Microland' was submitted to contend that it renders services like Virtualization Cloud Computing, Infrastructure Management and IT modernization services.