TP adjustment set aside as comparables chosen by TPO had functional differences and related party de

IT/ILT : Where TPO made certain adjustment to international transactions entered into by assessee with its AE in relation to IT enabled services (ITES), in view of fact that some of comparables selected by TPO were inappropriate on basis of functional difference, related party transactions, different financial year ending etc., impugned adjustment was to be set aside and, matter was to be remanded back for disposal afresh