Comparables with high turnover, related party transactions and functional disparities excluded for T

IT/ILT: Where TPO made certain addition to assessee's ALP on basis of fresh set of comparables, in view of fact that some of those comparables could not be selected on account of functional difference, turnover filter and related party transactions and, after excluding said comparables margin earned by assessee came with in ± 5 percent limit as mentioned under proviso to section 92C(2), impugned adjustment was to be set aside