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6.12. Ld. Standing counsel submitted that for aforementioned reasons Tribunal held that Eclerx Services Ltd. is not comparable to M/s Calibrated Health Care Systems India Pvt. Ltd. In the present case assessee is dealing in financial services like Eclerx Services Ltd. and, therefore, rightly selected as comparable.

6.13. As regards the assessee's reliance on Tribunal's decision in the case of Hyundai Motors India Engineering P. Ltd. (ITA no. 1850/Hyd/2012 - order dated 21-02-2014) is concerned, ld. Standing Counsel submitted that the said company is also functionally different because this company was engaged in the business of providing support services in connection with the Computer Aided Engineering (in short "CAE"). Computer Aided Design (in short CAD"). This company was involved in providing support services in connection of modeling and iterative simulation. It received the basic design from its group company.