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b) Microland Ltd This company was selected by Ld.TPO despite various objections raised by assessee. Ld.AR submitted that this comparable money is functionally not similar with that of assessee, as it is involved in providing cloud computing related services and provides high end ITES services. Ld.AR also submitted that this company is engaged in infrastructure management services also. Further it IT(TP)A 3181/Bang/2018 A. Y : 2015 - 16 has been submitted that Ld.TPO considered this comparable at entity level without looking into the segmental details. On the contrary, Ld.CIT.DR submitted that, assessee has admitted before DRP in its submission that ITES segment of this comparable should be considered. He thus submitted for the comparable to be set aside to Ld.TPO for verification. We have perused submissions advanced by both sides in light of records placed before us.