Tribunal in the assessee’s case finding that because of the extraordinary events that took place in 2010-11, I, A, TCS E-S and TCS ES were not good comparables and were liable to be excluded from the list of comparables to benchmark the international transactions. On finding parity in the facts with the year 2011-12, the Assessing Officer was directed for to exclude I and TCS ES from the final list of comparables. The Assessing Officer was directed to consider the inclusion of CP in the light of the findings given in the case of other comparables.  Tribunal held that the interest of credit period granted by the company under normal trade practices was unjustly charged. If working capital adjustment was granted, no separate adjustment for interest receivable was required.  That the assessee had established a new unit. Once deduction under section 10A on the same unit had been allowed in the earlier years no different view could be taken for the same unit on similar facts for denying the exemption in the instant assessment year. Accordingly, the Assessing Officer was directed to allow deduction under S.  10A of the Act