Assessee is  engaged in providing software development services to its AEs. TPO identified 17 comparable companies and computed additions on account of determination of ALP.  CIT(A) excluded one company from list of comparables on ground that it was in multiple businesses and segmental information was not available. On appeal the Tribunal held that since, said company passed 75 per cent software development services filter applied by TPO, same was to be included in list of comparables regardless of fact that it was low margin earning company.  (AY. 2005-06)