Held that when there were four types of costs incurred by assessee, namely, material consumption, manufacturing expenses, administrative selling and distribution expenses and depreciation, TPO was not justified in considering only two expenses, namely, manufacturing and marketing as contributing to earning of profits. TPO ought to have considered material cost and depreciation contribution to generation of income from manufacturing activity in same way as he considered manufacturing and marketing costs-Addition made by TPO was to be deleted.   (AY. 2012-13)