S.J. VAZIFDAR, J.

1. This is an appeal against the order of the Income Tax Appellate Tribunal allowing partly the respondent’s appeal against the order of the Disputes Resolution Panel. The dispute pertains to the assessment year 2009-10.

2. This appeal is only in respect of the determination of the ‘Arm’s Length Price’ (ALP) of certain international transactions between the assessee and its associated enterprises.

3. The appeal is admitted on the following questions of law:-

(i) Whether the ITAT rightly held Sr. Nos. 2 and 8 to be suitable comparables and Sr. Nos. 5, 6 and 9 not to be suitable comparables?

(ii) Whether on the facts and in the circumstances of the case the ITAT has erred in law by excluding an amount of Rs.57,02,875/- on account of communication charges incurred in foreign currency attributable to delivery of computer software outside India from total turnover in order to compute deduction under section 10AA of the Income Tax Act, 1961?

Re: Question No. (i)

4. The assessee is a wholly owned subsidiary of Mercer Mauritius Limited, Mauritius. It is engaged in