Functionally dissimilar company cannot be considered as comparable for computation of ALP

Brief of the case:  In case of M/s. AT & T Global Business Services India Pvt.Ltd. VS. ITO , assessee-company, engaged in  business of software development and providing application services to its AE. TPO on basis of mean margin earned by his own set of comparables, made addition to assesse’s ALP. Assesse challenged comparables selected by TPO on ground of functional dissimilarity i.e. they were developing their own software products. In 3DPLM Software Solutions vs. DCIT , in similar circumstances Tribunal set aside comparables selected by TPO. Following said order, comparables select...