Co. rendering high end KPO services isn’t comparable with a co. rendering low end BPO services

IT/ILT : Where TPO made addition to assessee's ALP in respect of rendering ITES services to its ALP, in view of fact that some of comparables selected were rendering high end KPO services and thus, there exited functional difference whereas some other comparables were improper on account of their huge turnover and brand value, impugned addition deserved to be set aside