Cos with huge turnover, abnormal profits or functional differences are excludible from comparables l

IT/ILT : Where TPO made certain adjustment to assessee's ALP in respect of rendering BPO services to its AE, in view of fact that some of comparables selected by TPO were inappropriate on account of functional difference, turnover, abnormal profit margin etc., impugned adjustment was to be set aside and matter was to be remanded back for disposal afresh