Dismissing the appeal of the revenue the Court held that  none of comparables have been excluded on the ground of high turnover alone. The test of functional similarity applied by the Tribunal is in consonance with the legal position discussed herein above. Therefore, there is no merit in the contentions urged by the Revenue on this ground. Court cannot hold that merely because a comparable clears the filters, its inclusion in the list of comparables is immune to challenge by the assessee.( AY. 2010-11)