Comparables chosen by TPO were improper due to functional differences, high turnover and brand value

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