Tribunal held that exclusion of companies on ground of  revenue filter, non-availability of  segmental data, functional dissimilarities  is held to be proper. Working capital adjustment on actual basis is held to be allowable.     Tribunal held that if disallowed while computing business income of the undertaking, which was eligible for deduction under section 10A of the Act, would go to increase the profits and gains derived from the eligible undertaking. Tribunal also held that  the addition relating to transfer pricing adjustment was not eligible for deduction under section 10A of the Act, in view of the bar provided in the proviso to section 92C(4) of the Act. Other disallowances made by the Assessing Officer would go to increase the profits derived from the undertaking. Since it was supported by the Central Board of Direct Taxes Circular No. 37 of 2016, dated November 2, 2016 ([2016 388 ITR (St.) 62), the Assessing Officer was directed to recompute the deduction. (AY.2011-12)