Held that data could be compared from audited accounts of  companies. Failure to consider correct figures while Computing adjusted margin. The Assessing Officer is directed to consider correct figure. The Assessing Officer/Transfer Pricing Officer excluded the provisions and liabilities written back in the profit and loss account as not forming part of operating profit of the taxpayer. Held that in the earlier assessment years these items were treated as a part of operating expenditure. Therefore, they had to be considered as operating income for the relevant year. Held, that the interest was mandatory and consequential in nature. (AY.2010-11)