Assessee-company rendered software development services.  Selected company derived its revenue from both software development services and sale of software products. Said company could not be selected as comparable. Since question whether business model was different and therefore selected company would not be an appropriate comparable uncontrolled entity had not been considered by Tribunal, therefore, order rejecting challenge to inclusion of selected company as comparable was erroneous.  Tribunal inadvertently did not adjudicate upon inclusion/exclusion of said companies in final set of comparable, matter was to be remanded back to Tribunal for deciding afresh assessee’s objections (AY. 2007-08)