ITAT rejects comparables as they were inappropriate due to diverse activities, brand value and econo

IT/ILT : Where TPO made addition to assessee's ALP in respect of rendering software development services to its AE, since two comparables selected by TPO were inappropriate due to various factors such as brand value, economy of scales, goodwill, diversified activities, owning of intangibles etc., impugned addition was to be set aside