No restriction in considering companies with either abnormal profits / losses as comparable to tested party, as long as they are functionally comparable

No restriction in considering companies with either abnormal profits / losses as comparable to tested party, as long as they are functionally comparable IN THE ITAT BANGALORE BENCH ‘A’ Trilogy E-Business Software India (P.) Ltd. Versus Deputy Commissioner of Income-tax IT APPEAL NO. 1054 (BANG.) OF 2011 [ASSESSMENT YEAR 2007-08] NOVEMBER 23, 2012 ORDER N.V. Vasudevan, Judicial Member This appeal by the assessee is against the order dated 30.09.2011 of the Dy.CIT, Circle 12(4), Bangalore passed u/s. 143(3) r.w.s. 144C of the Act. 2. Ground Nos. 1 to 16 raised by the...