TP addition deleted as authorities failed to apply related party filter of 15% while selecting compa

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 authorities below failed to apply RPT filter of 15 per cent of total revenue while selecting comparables whereas some other comparables were inappropriate on account of their huge turnover, impugned addition deserved to be set aside