The Court held that determination of Arm’s length price is a question of fact which has to be decided by the Appellate Tribunal. Similarly the question of allowing commission paid to the Central Agency as business expenditure, the Tribunal had to look into the past history of the assessee about the allowability of the expenditure and such expenditure for the previous years had been consistently allowed by the Revenue authority below, and there was no contrary finding by the Tribunal for the previous years. The Tribunal had to decide the issue again fairly and objectively in the light of the materials available before it for the present assessment year 2009-10.  Remanding the matter in second round of appeals will be as if it was a shuttle game between the assessee and the Revenue Authorities. Tribunal is directed to decide the issue within six months from to day. ( AY.2009-10)