Case remanded as comparables chosen by TPO were not appropriate due to functional differences and hi

IT/ILT : Where in course of in respect of transfer pricing proceedings of assessee-company engaged in providing software development services to its AE located abroad, TPO made certain adjustment to assessee's ALP, in view of fact that some of comparables selected by TPO were inappropriate on account of functional difference, high turnover and brand value, impugned adjustment was to be set aside and, matter was to be remanded back for disposal afresh