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4.5.2 Ought to have conducted the search process by selecting 4.5 'Software Development Consultancy Services' under industry as the assessee is into the business of information technologies service provider, specialized in IT Consultancy, IT Infrastructure management services and enterprise application integration, cloud computing.

4.5.3 Erred in adopting the search criteria as "ITES, BPO, Call center"

instead of appreciating the fact that the assessee company is not appearing the entire list of 353 companies (as per Capitaline database) and 326 companies (as per prowess database) and the M/s GSS Infotech Ltd.