Held that  the company ET was rejected by the Transfer Pricing Officer on the ground that the financials of this company included figures from outside branches which were unconnected. The availability of unaudited accounts could not be a reason to reject the comparability of the company which satisfied all the filters. The issue was remitted to the Transfer Pricing Officer for consideration afresh. The Tribunal also held that  the rate of interest would be on the basis of the currency in which the loan was to be repaid.(AY.2016-17)