Tribunal held that; once a comparable was found functionally similar and further authentic and reliable financial data were available relevant to accounting period of assessee then merely comparable had different FY, it could not be excluded. Assessee was directed to produce such information and demonstrate before TPO that relevant, authentic and reliable information with respect to comparable was available in public domain and TPO to verify same, if found appropriate, to include said comparable. TP adjustment made on outstanding receivable beyond 30 days credit period applying interest rate of 14.88% p.a. and computing interest receivable is held to be justified. The receivable or any other debt arising during the course of the business is included in the definition of ‘capital financing’ as an ‘international transaction’ as per explanation 2 to s. 92B w.e.f 01.04.2002 inserted by the Finance Act 2012.