Assessee applied turnover filter with minimum turnover of Rs. 1 crores . TPO accepted same and, accordingly, rejected a comparable company selected by assessee on two grounds; firstly, company was having turnover less than Rs. 1 crore; and secondly, company was not functionally comparable. Tribunal held that  a perusal of directors report of said comparable which was part of annual report prima-facie revealed that turnover of said company was more than Rs. 2 crores  hence  said company was to be accepted as valid comparable. (AY. 2008-09)