Co. engaged in advisory and software support services isn't comparable to High end KPO service provi

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