Held that one of filters adopted by assessee in his TP approach in respect of comparables, i.e., export sales less than/equal to 10 per cent of sales was rejected by TPO on ground that no justification had been given by assessee for applying this filter.  It was found that out of total sales made by assessee, 99.96 per cent of total sales were made to manufacturers in India and thus, in order to find comparables commensurate with geographical locations in which assessee was functioning, application of filter of 10 per cent as applied by assessee was most reasonable. Tribunal directed the TPO to  exclude comparable companies where export sales were more than 10 per cent of total sales and decide issue afresh. (AY. 2014-15)