Tribunal held that the assessee has shown margin of 9.02 per cent as against average margin of final comparables adopted by TPO at 22.69 per cent-Matter remanded  to TPO for denovo consideration. Tribunal also held that out of 13 companies selected by TPO, DRP directed for exclusion of two companies on ground of high turnover as well as for having brand value to which revenue raised objection, matter was to be remanded to TPO to examine fact.  Tribunal also held that TPO should bring out reasons for considering provisions for bad debts as non-operating expenditure only in case of three comparable companies. Foreign exchange loss being not an extra-ordinary item in relevant year to assessee alone and similar loss being incurred by comparable companies, it was not a distinguishing factor to be considered for arriving at ALP.(AY. 2010-11)