Section 92C of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — Turnover filter is one of the essential filters in order to select comparables, thus, smaller companies having turnover of Rs 3 crores could not be considered as Comparable with the assessee which has turnover of Rs 15.84 crores — Schutz Dishman Biotech P. Ltd. vs. Deputy Commissioner of Income tax [2018] 196 TTJ (Ahmedabad) (UO) 10