Held that the functional comparability of the companies selected by the assessee had not been examined by the Transfer Pricing Officer and no steps were taken to find out the other comparables of the assessee for determination of the arm’s length price, the Tribunal remanded the determination of the arm’s length price and consequential adjustment, if any, for adjudication afresh to the Transfer Pricing Officer.  Tribunal also held that the assessee failed to explain why in this assessment year there was no mark-up on the investigator payments. Accordingly, this intra-group service rendered by the assessee to the parent company could not be considered as reimbursement of expenses or pass through costs. It was a separate service in itself for which the assessee needed to determine the arm’s length price which the assessee failed to do so. The Transfer Pricing Officer was justified in marking up the services so as to make an adjustment. The transfer pricing adjustment on this count was to be sustained. (AY. 2013-14)