Entity engaged in diversified activities excluded from comparable list as its segmental report weren

IT/ILT : Where in course of transfer pricing proceedings, TPO made certain adjustment to assessee's ALP, in view of fact that one of comparables selected by TPO was engaged in diversified activities but segmental reporting was not available, it was to be concluded that said comparable was to be excluded while determining ALP on account of functional difference and, matter was to be remanded back for disposal afresh