Assessee  involved in providing high-end services to its clients involving higher special knowledge and domain expertise in field, it could not be taken as a comparable to assessee which was  providing business support services  to its group entities. Similarly a  company had ventured into areas of health care sector, viz., Medical Transcription, Medical Coding, Medical Billing, Receivables Management (Collections), same can be held to be functionally dissimilar to assessee rendering ITE services. Acompany achieved abnormal growth of 56 per cent, said company could not have been adopted as comparable to assessee-company. A company had outsourced services to third party vendors which constituted 20.39 per cent of its total expenses, it could not be selected as comparable to assessee. (AY. 2008-09)