Concept:
DNA base composition follows Chargaff's rule. According to Chargaff's rule, in double-stranded DNA:
\[
A = T
\]
and
\[
G = C
\]
Step 1: Check statement A.
DNA isolated from different tissues of the same species has the same base composition because the genome is the same in different tissues.
\[
A \text{ is correct}
\]
Step 2: Check statement B.
Closely related or similar species may show similarity in base composition. Therefore, this statement is considered correct in the given context.
\[
B \text{ is correct}
\]
Step 3: Check statement C.
In double-stranded DNA, adenine pairs with thymine. Therefore, the amount of adenine is equal to thymine.
\[
A = T
\]
So adenine residues cannot be different from thymine residues in normal double-stranded DNA.
\[
C \text{ is incorrect}
\]
Step 4: Check statement D.
Guanine pairs with cytosine. Therefore, guanine residues are equal to cytosine residues.
\[
G = C
\]
\[
D \text{ is correct}
\]
Step 5: Check statement E.
Base composition can help in classification and comparison of organisms. Therefore, statement E is incorrect.
\[
E \text{ is incorrect}
\]
Thus, the correct statements are:
\[
A,\ B \text{ and } D
\]
\[
\therefore \text{Correct Answer is (B)}
\]