TP adjustment set-aside as TPO failed to justify his choice of comparable and variation was within t

IT/ILT : Where in course of transfer pricing proceedings of assessee, TPO on basis of selection of two new comparables, made certain addition to assessee's ALP, since it was not clear as to whether those comparables were in same line of business and, moreover, even after inclusion of said comparables, variation in arithmetic operating margin was within permissible range of +/- per cent as mentioned in proviso to section 92C(2), impugned adjustment made to ALP was to be set aside