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4.3. Exclusion of Wipro Technologies Ltd.,:- The ld. TPO had stated that this company is functionally comparable to the assessee and passes all the filters proposed by the assessee as well as ld. TPO and accordingly, accepted the same as comparable with that of the assessee. We find from the annual report of the said comparable for the relevant year under consideration, it is engaged in providing software related services and diversified activities thereon. It has got different pricing models and super normal profits. The operating margin for this comparable for 31/03/2011 is 54.42% and for the corresponding earlier two years it was 73.33% and 48.03% respectively. This goes to prove that this company has got super normal profits because of his presence in the industry for quite a long time and because of its giant size and having different pricing models. We also find that the said comparable activities comprise software related support services, primarily information technology, software solutions / maintenance and technology infrastructure support services. We also find that the said company provides services like data analytics, applications, business processes, cloud computing, consulting, digital, eco energy, information management, infrastructure services, Internet Of Things, IT(TP)A No.2046/Mum/2016 M/s. BNP Paribas India Solutions Pvt. Ltd.