Company whose promoters were involved in fraud couldn't be selected as comparable for TP study

IT/ILT : Where TPO made addition to assessee's ALP in respect of rendering ITES services to its AE, in view of fact that one comparable selected by TPO was improper as it was rendering high end services involving specialized knowledge and domain expertise whereas promoters of another comparable were involved in fraud for earlier years and, hence, financial results of said company could not be relied upon, impugned addition was to be set aside