Held that companies whose turnover was not within the range of Rs. 200 crores to Rs. 2,000 crores were to be excluded from the list of comparables.

 That the margin declared by the company  was abnormally high. Therefore, the Transfer Pricing Officer/Assessing Officer was to exclude the company from the list of comparables That the companies  were not functionally comparable to the assessee, and were to be excluded from the list of comparables.(AY.2017-18)