Comparables accepted by ITAT in earlier years couldn’t be rejected by TPO if there was no change in

IT/ILT : Where TPO made certain adjustment to assessee's ALP in respect of investment advisory services rendered to AE by rejecting comparable selected by assessee, in view of fact that in earlier years Tribunal had accepted said comparable adopted by assessee, in absence of any change in circumstances during relevant year, following aforesaid order passed by Tribunal, impugned addition was to be deleted