Co. having huge turnover and brand value in comparison to assessee is excludible from list of compar

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