Assessee company is engaged in providing testing, inspection and audit services to clients for a full range of consumer products/softlines/textiles, toys and juvenile products, hardlines/hard goods and house hold products throughout supply chain. TPO rejected Ace BPO Services Pvt Ltd as a valid comparable to ITES segment of assessee. Tribunal held that  on perusal of Annual Report of Ace BPO Services Pvt Ltd shows that under Schedule “Types of Principal Products or Services”, it has been mentioned that this company is engaged in BPO services, though in health care segment. Tribunal held that since this company is engaged in BPO services, TPO should not have rejected this company merely by stating that this company is in health care segment and is functionally dissimilar. Referred  Hyundai Motor India Engineering Pvt. Ltd ITA No. 1807/HYD/2017. AO is directed to verify information filed by assessee and if it satisfies RPT filter, then same should be considered as acomparable. Matter remanded. (AY. 2013 -14)