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Transworld Infotech Limited 17.1 The learned Authorised Representative of the assessee has submitted that this company is engaged in web hoisting and cloud computing activity. He has also referred to the Related Party Transactions of this company and submitted that this company has failed the RPT filter. He has referred to the Annual Report of this company at page 10 as well as page 24 and submitted that this company has earned income from software services and products. Thus the learned Authorised Representative has submitted that this company cannot be considered as functionally comparable.