Tribunal held that the  DRP excluded certain comparables as well as upheld inclusion of comparables without giving any proper reasoning for such exclusion and inclusion, matter remanded .As regards working capital  since working capital adjustment was to be computed by taking actual data without putting any upper limit, thus, TPO was to be directed to recompute same. As regards risk differential TPO was to be directed to recompute such adjustment in accordance with law (AY. 2011-12)