Held that advertisement, marketing and Sales promotion Expenses is not international transactions.  Reimbursement of  expenses by Associated Enterprise voluntarily. Margin within range of  ± Five Per Cent.-Transfer Pricing adjustment to be deleted. Royalty, Premium on licence fixed by Transfer Pricing Officer at 22 Per Cent. restricted to 10 Per Cent. of  average rate of  royalty of  comparable cases-Average Rate of  unadjusted royalty of  comparables at 4.5 Per Cent. discounted with 10 Per Cent.-Arm’s Length Rate of  Royalty at 4.05 Per Cent. to be applied-Regional Overhead expenses allocated to assessee. Business expediency of expenditure cannot be considered by Assessing Officer. Expenses incurred for purpose of  business of  assessee in ordinary course of  its  business. Transfer Pricing adjustment in respect of  allocation of Asian Regional Headquarter expenses not sustainable-Export Commission.  Additional evidence showing overseas marketing network developed and maintained by  Associated Enterprises and assessee was able to secure orders for exports overseas through network. Assessing Officer to examine additional evidence and decide issue afresh-Reimbursement or  warranty service charges received from Associated Enterprises on cost-to-cost basis. Products Imported From Manufacturer And Ultimate Warranty Liability to be borne by manufacturing entity.Entire cost incurred in providing warranty services reimbursed by Associated Enterprises and no basis for assessee charging A Mark-Up-No Transfer Pricing Adjustment Warranted-Payment for design and development services rendered by Associated Enterprises. International Transactions aggregated for benchmarking Transfer Pricing Adjustment in respect of  design and Development charges not warranted-Advance paid to Associated Enterprise for supply of  Monitors written off  as Associated Enterprise in liquidation and unable to refund advance. Write-Off to be allowed as trading loss and bad debt as advance given in ordinary course of  business-Salary paid to expatriate employees. Allowable as deduction. Subsidies is  revenue receipts. Royalty paid for right to use technology and know-How for manufacture and sale of  goods is allowable as  revenue expenditure. Export commission. Additional evidence.Matter remanded.Additional wages of  new workmen.Workmen Who joined in preceding year and working for less than 300 Days whose employment equal to or  more than 300 Days in relevant previous year.Directed to allow deduction.  (AY. 2010-11)