No TP adjustment if comparables chosen by TPO were functionally diverse and earning supernormal prof

IT/ILT : Where TPO made certain addition to assessee's ALP in respect of rendering information technology enabled back office support services to its associated enterprise, in view of fact that some of comparables selected by TPO were inappropriate on account of functional difference and earning of supernormal profits whereas some other comparables were accepted without giving assessee a proper opportunity to raise its objections on their selection, impugned addition was to be set aside and, mat