Entities earning high operating profit margin due to an odd event of merger to be excluded from comp

IT/ILT : Where TPO made addition to assessee's ALP in respect of rendering software development services to its AE located abroad, in view of fact that in case of one comparable selected by TPO, there was amalgamation of another company which resulted in its earning of high operating margin whereas some other comparables adopted by TPO were inappropriate on account of functional difference and related party transactions, impugned addition was to be set aside and, matter was to be remanded back f