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Adobe Software India Pvt. Ltd.

13a. The learned AO/DRP has erred in rejecting certain comparable companies identified by the Appellant on the ground that they do not meet the filter of employee cost greater than 25 per cent of the total cost.

14a. The learned AO/DRP has erred by rejecting certain comparable companies identified by the assessee as having economic performance contrary to the industry behavior (e.g companies which showed a diminishing revenue trend).