Held that the assesseee running a fully operational printing and publishing unit at Gagret in Himachal Pradesh, there was no evidence on record  to show that the assessee was outsourcing significant of printing work to its sister concern located at Jalandhar or that the charges for such work  was paid is lower than the market rate. The assessee is entitle to deduction. (AY. 2005-06 to 2010-11)