ITAT deletes TP adjustment as BPO and KPO Cos were taken as comparables for co. engaged in software

IT/ILT: Where while determining ALP, TPO had worked out PLI on basis of comparables which were not in same line of business carried on by assessee, same could not be accepted; there was no justification on part of TPO to compare financials of assessee-company to those of BPO and KPO companies and same should be compared only with software development companies