Allowing the appeal of the assessee the Tribunal held that ,Exclusion of comparable was held to be justified where ;difference between business model of earning Commission, only providing marketing support services to its head office ,company apart from corporate Advisory Practices also establishing two specialised divisions, Viz., Information Technology and Research activities which is not close to assessee in functionality Company dealing in research and survey Services And Products , Company, functionally different from assessee , no similarity between nature of services rendered by Company Vis-A-Vis Assessee ,diverse nature of services rendered by Company , difference business model of assessee .However there was insufficient material readily available on record for calculating the working capital adjustment in respect of comparables vis-a-vis the assessee. It would be more appropriate if this issue was considered and examined by the original authority. The Assessing Officer was directed to compute the working capital adjustment, if any, available to the assessee in terms of law.(AY.2007-08, 2008-09 )