Dismissing the appeal of the Revenue the Court held  that the selection of comparables for determination of the arm’s length price of an international transaction has to be carried out on a case to case basis. The order clearly showed that the Tribunal had not just followed earlier orders to maintain consistency, but also examined the entire material on record to ascertain the comparability of each of the-comparables with the case of the assessee pertaining to the assessment years 2007-08 to 2009-10. It had not been shown that the Tribunal committed any perversity in reaching the conclusion it reached in the matter. The order of the Tribunal is affirmed.(AY.2011-12)