Held that RSI Ltd., the Tribunal in the assessee’s own case had considered the issue of inclusion of RSI Ltd., which was excluded for the same reason that the financial year was not the same as the assessee’s. Therefore, the issue was to be remitted to the Transfer Pricing Officer with a direction to consider the quarterly results and work out the proportionate profit margin of the comparable after giving a reasonable opportunity of being heard to the assessee.. (AY.  2013-14)