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102. Assessee's resistance to include this company in the final set of comparables is based on the ground that this company is engaged in development and sale of software products and cannot be regarded as an appropriate comparable for benchmarking the international transaction of provision of software services undertaken by the assessee and is having expertise in emerging technologies such as cloud computing, business intelligence, mobility etc., therefore, it renders the company and in appropriate comparable for benchmarking the routine software services rendered by the assessee. Ld. TPO noted that the assessee canvassed the broader portfolio of services (diversified services) as the basis for the non-comparability of this company.