New Delhi Television Limited vs Dcit on 10 August, 2017
So also in
Adidas technical services Ltd vs. DCIT in ITA No.
862/de1/2016 and ITA No. 1233/de1/2015 a coordinate
Bench of this Tribunal excluded this Global Procurement
Consultants Ltd., as a good comparable to the marketing
support service providers on the ground of functionality
similarity.