Bench: S.SUJATHA,VINEET KOTHARI
68 in paras 12 to 17 as under: … … … Following the earlier order of this Tribunal, we direct the A.O/TPO to exclude these five companies from the set of comparables. The AO/TPO is directed to recompute the arm’s length by considering the remaining comparable companies. Needless to say the benefit of 2nd proviso to section 92C