ITAT sets aside TP adjustment as comparables selected by TPO were improper pursuant to higher turnov

IT/ILT-I : Where in transfer pricing proceedings, TPO made adjustment to assessee's ALP in respect of software development services, in view of fact that two comparables selected by TPO were improper on account of very high turnover, impugned adjustment was to be set aside and, matter was to be remanded back for disposal afresh