Held that while considering comparable functionally different, higher turnover  are to be excluded from final list. Tribunal also held that that neither the Assessing Officer nor the Dispute Resolution Panel had considered granting economic adjustment or working capital adjustment to the assessee although the assessee was principally entitled to the working capital adjustment. The Transfer Pricing Officer was directed to grant the working capital adjustment after verifying the assessee’s numerical data.  Appeal is filed with in 60 days from the date of judgement High Court  there is no delay in filing of appeal.  (AY.2009-10)