Where assessee-company was engaged in providing software development services to its AEs, a company engaged in providing both software products as well as software development services could not be accepted as valid comparable. A company engaged in providing product development services and rendering on-site services in one overall segment of ‘Information Technology services’ could not be accepted as valid comparable. A company mainly engaged in outsourcing its business activities could not be accepted as  comparable.A company providing  information services could not be accepted as valid comparable.  (AY. 2010-11)