Co. developing own software products isn't comparable with a software service provider

IT/ILT: Companies which are on similar standards to assessee can only be taken as comparables, thus a company having turnover in excess of Rs. 200 crores engaged in provision of software services, BPO services and which had also developed its own software products was not comparable to assessee, who was a mere software service provider to its AE having turnover of only Rs. 11.32 crores