Dismissing the  appeal of the revenue the Court held that  Merely because the assessee included an entity in list of comparbles would not bar the assessee from contending other wise before TPO. Court also held that the view taken by the Tribunal that Alphageo was in business of oil extraction and production of oil and it carried research activity in seismic data, where as the assessee did research and chemical analysis for Agro -chemicals  on face of it, functions of two were different. Accordingly the order of Tribunal is affirmed. (AY. 2008-09)