Held that seven companies whose turnover in the current year was more than Rs. 200 crores should be excluded from the list of comparable companies. That in terms of the assessee’s prayer that the arm’s length price of its international transaction with respect to delayed realisation of outstanding receivables from the associated enterprise ought to be determined adopting the internal comparable uncontrolled price method, it was deemed proper to remand the issue to the Transfer Pricing Officer for fresh consideration. (AY.2016-17)