Assessee entered into international transactions for purchase of raw-material (parts/spares) with its AE. TPO made an adjustment of certain amount on account of same after making comparison with that of comparable cases. Assessee contended that profits of assessee had been worked out by taking excess purchases, accordingly, profits were required to be reworked by adjusting excess purchases so considered and after making such adjustment profitability ratio of assessee would be comparable to that of comparable cases which would require no adjustment to be made to international transactions of purchases of spare parts.  Tribunal held that excess purchases booked in impugned year had to be reduced for purpose of arriving at correct profit of assessee and only thereafter profitability ratio of assessee was required to be calculated. Since assessee had fairly demonstrated its international transactions of purchases of parts/spare parts with its AE to be at ALP requiring no adjustment at all, impugned adjustment was to be deleted. (AY. 2005-06 )