Held that the company Domex e. Data P. Ltd  was functionally dissimilar from the assessee-company. Therefore, the Assessing Officer and the Transfer Pricing Officer were to exclude Domex e. Data P. Ltd    from the final set of comparables. Domex e. Data P. Ltd     having been excluded while benchmarking of the information technology enabled services segment from the final list of comparables in the case of the assessee, all other transfer pricing grounds raised in this appeal becomes academic. (AY.2018-19)