Matter remanded as comparables chosen by TPO were functionally different and had huge turnover

IT/ILT : Where in course of transfer pricing proceedings, TPO made certain adjustment to assessee's ALP, in view of fact that some of comparables selected by TPO were functionally different whereas some others were having huge turnover as compared to that of assessee, impugned adjustment was to be set aside and matter was to be remanded back for disposal afresh