Dismissing the appeal of the revenue the Tribunal held that; Assessee was providing power solutions to its customers, for which it was not only importing UPS or DP power systems from its associated enterprises but was also attaching various other components, spares, accessories, consumables to it including batteries and racks to provide an end-solution to customers, which was as per business needs of each customer. Items like spares, accessories, batteries, etc. were also used by assessee in discharge its obligation of warranty or replacement of damaged items in transportation, etc. Items like spares, accessories, batteries are used by assessee in discharge its obligation of warranty or replacement of damaged items in transportation then no transfer pricing adjustment required to be made in respect of Purchase of finished goods and spares.