Allowing the appeal, that a turnover filter up to ten times can be applied. The Transfer Pricing Officer accepted the turnover filter selected by the assessee with companies, whose net sales were more than Rs. 1 crore, but without fixing the upper limit of such filter, it would lead to insertion of certain entities, who operated on different scales and economies and rendered themselves unsuitable for comparison. The matter was to be restored to the Assessing Officer to take the range of turnover at ten times at both the ends and to conduct the survey afresh to take a plausible view. Since the assessee’s turnover was Rs. 5.17 crores in the software development services, a range of Rs. 52 lakhs to Rs. 52 crores would satisfy the test approved and referred to by the Tribunal. Matter remanded (AY.2015-16)