Comparables with higher turnover, functional diversity and RPT’s to be excluded for TP analysis

IT/ILT : Where in course of transfer pricing proceedings, TPO made certain adjustment to ALP determined by assessee, in view of fact that some of comparables selected by TPO were inappropriate on account of high turnover, functional difference and excessive related party transactions, impugned adjustment was to be set aside and matter was to be remanded back for disposal afresh