M/S. Eaton Technologies Private Ltd.,, ... vs Deputy Commissioner Of Income-Tax,, on 6 March, 2019
coupled with the fact that a coordinate benches of the Tribunal in the
case of: Temasek Holdings Advisors (P) Ltd. (supra) and Avenue Asia
Advisors (P) Ltd. (supra) taking cognizance of the RPT of more than 25%
in the case of the said comparable had upheld the exclusion of the said
comparable.