Dismissing the appeal of the revenue the Court held that Reserve Bank of India had given approval with regard to said rate of interest adopted by assessee which was a relevant factor to determine rate of interest.  TPO had accepted such rate of interest adopted by assessee for assessment years 2002-03 to 2008-09 except for relevant assessment year 2006-07.Revenue could not be allowed to make a departure in case of rate of interest for relevant assessment year.  (AY 2006-07)