Tribunal held that comparable companies to be decided on basis of far analysis and not on  basis of  judicial precedent. Functionally comparable company to be included in list of  comparables.  Margin of  comparable shown in show-cause notice different from that in order.  There is no justification for change. TPO to show how and on what basis margins went up to 33.2 Per Cent. from 7.28 Per Cent. Matter remanded. No arguments raised before TPO with respect to adjustment for working capital difference nor working provided. Claim is not entertained. (AY.2014-15)