excluded this company as a comparable. In the
instant case, the RTP was 18.3%. It has been
repeatedly held that RPT filter
excluded this company as a comparable. In the
instant case, the RTP was 18.3%. It has been
repeatedly held that RPT filter
restored
to the list of comparable companies as they
have RTP of less than 15%. Only one
company, namely, similarly, Four Soft
restored
to the list of comparable companies as they
have RTP of less than 15%. Only one
company, namely, similarly, Four Soft
when the TPO has rightly
considered the same on the basis of RTP filter?"
3. The learned Tribunal, after discussing the
rival contentions