Entity with more than 1/3rd related party transactions couldn’t be an appropriate comparable, ITAT s

IT/ILT : Where TPO made certain addition to assessee's ALP by adopting a new set of comparables, in view of fact that one of comparable selected by TPO was improper as it had related party transactions of about 36 per cent, impugned addition was to be set aside and, matter was to be remanded back for disposal afresh