Held that  the three companies, viz., ET Ltd., TE Ltd., and M Ltd., whose turnover in the current year was more than Rs. 200 crores were to be excluded from the list of comparable companies.  That the issue with regard to the grant of working capital adjustment was to be examined by the Transfer Pricing Officer/Assessing Officer afresh in the light of the decision of the Tribunal in Huawei Technologies India Pvt  Ltd. v. JT. CIT (OSD) [2019 101 taxmann.com 313 (Bang)(Trib), after affording opportunity of being heard to the assessee.(AY.2017-18)