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Several prominent decisions relied upon by the appellant rule out a company being used as a comparable in a year in which such extraordinary events have taken place. (Capital IQ Information Systems (India ) Pvt. Ltd [ITA No.l961/Hyd/2011 *AY 2007-08]; M/s. Market Tools Research Pvt Ltd.[ ITA No.l811/Hyd/2012; AY 2008-09).

(ii). Functionally, there is a major difference between the two sets of companies. Accentia earns revenue from various sources viz. Software Development & Implementation Medical Transcription and Billing &. Coding. However, its operations have been classified under a single segment namely "Healthcare Receivables Management and no segmental information has been provided by it in its annual report.