S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Selection of comparables-Persistent Loss Filter-Matter remanded-Turnover filter-Companies whose turnover in current year is more than Rs. 200 crores is to be excluded from list of comparables-Companies Lacking Segmental Information And Functionally Dissimilar with assessee cannot be taken as comparables-Interest on outstanding receivables-Matter remanded-Rate of interest charged at Libor + 300 basis points considering credit period of 90 days.[S.92B, 92CA]