Court held that Functionally indifferent companies cannot be selected as comparables. Accordingly the order of Appellate Tribunal is affirmed the order of Appellate Tribunal. Following question of law is admitted  “Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in ignoring the comparable company on the ground that the assessee company is functionally not comparable, has accepted Bodhtree Consulting Ltd, as comparable company and also that the said company was selected as a comparable by the assessee itself for the AY. 2008-09?  (AY.2009 10)