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TMI Blog2021 (11) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, Business intelligence and SME banking, thus the functional profile of the assessee matches with that of the comparable cannot be affirmed. Nihilent Analytics Limited has developed and been awarded a patent for Change Management based on MC3 framework for Performance Management and Strategy Execution. Nihilent also has a patent for its predictive Customer Loyalty Evaluation . We find that the companies primarily rendering software services and doesn t hold any inventory. We have gone through the record before us and find that the ld. DRP has rightly allowed the inclusion of this comparable subjected to the availability of the accounts and passing of the filters. Hence, we decline to interfere with the order of the ld. DRP on this issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue before us concerns to "Mapping Segment" only. The process is as under: The AEs enter into a contract with third parties for providing digital mapping services. After obtaining the contract, if it so requires, the AEs initiate the process of digital mapping by taking aerial photographs and data of the specified area through aircrafts owned by it. These photographs are then developed into images and are sent to COWI India along with specifications via electronic medium for processing. During the year under consideration the functional profile of COWI India was limited to processing the images sent by the AEs. This activity was done by COWI India as per the directions and under instructions of COWI A/S. After receiving the images, COWI Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leveraging technology to move from a CAPEX to OPEX model. Project Genesis a flagship program to train the students to be industry ready was success fully implemented and over 19000 students trained under Global Business Foundation Skills Program (GBFS). 7. From the above, we find that the said comparable doesn't meet the FAR profile with the assessee. Hence, we direct it to be deleted from the final list of comparable. Dun & Bradstreet Technology and Data Services Pvt. Ltd. 8. D&B Technologies and Data Services specializes in providing Predictive Analytics, Decision Management and In formation Management platforms and services to Dun & Bradstreet and its clients globally. Value added services by the company are Predictive analytics, Ris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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