TP additions on basis of comparables with differential functions, turnover and brand value are not j

IT/ILT : Where TPO made certain addition to assessee's ALP in respect of rendering software development services to its AE, in view of fact that some of comparables selected by TPO were improper on account of functional difference, turnover, brand value, etc, impugned addition was to be set aside and, matter was to be remanded back for disposal afresh