Dismissing the appeal of the revenue the Court held that, whether one entity is comparable to another is a  question of fact.  Since Tribunal’s well-reasoned order deleting the comparables, as prayed by assessee, cannot be termed either as perverse or vitiated by any error of law apparent on the face of the record, no substantial question of law arises. (ITA No. 268 & 273 of 2016 dt. 12-10-2018) (AY. 2005-06, 2007-08)