TPO can't make addition on his whim without rejecting comparables chosen by assessee; ITAT deletes a

IT/ILT : Where TPO made adjustment to assessee's ALP in respect of international transactions in software development and BPO segment, in view of fact that comparables selected by assessee were not rejected by TPO and, moreover, OP/TC in respect of comparable cases inclusive of cases chosen by TPO was within permissible range of plus/minus 5 per cent, impugned adjustment could not be sustained