Tribunal held that in an earlier year, L&T had incurred expenditure on cost of brought out items for resale at Rs. 27.10 crores which was absent in the case of the assessee. It had a huge intangible assets and brand value in software at Rs. 143.61 crores and it had intangible asset in the form of business rights to the tune of Rs. 153.42 crores. Hence, it could not be compared with the assessee. Accordingly, the Transfer Pricing Officer was directed to exclude it from the list of comparables. Absence of  segmental relevant data and operating margins in certain companies. Composite data cannot be considered as comparable with assessee. Relevant facts required to be verified and then to decide issue afresh. Matter remanded.  (AY. 2012-13, 2013-14)