Held, that the Department had admitted that the agreement which was the subject matter of scrutiny in the assessment years 2009-10, 2010-11 and 2011-12 was the same agreement. The Tribunal for the assessment year 2009-10 and 2011-12 had given a finding on facts that the advertisement, market and business promotion expenses incurred by the assessee could not be termed an international transaction and that there was no evidence on record to enable the Transfer Pricing Officer to hold that the expenses were not incurred for the business carried out by the assessee in India. The finding of the Tribunal had been upheld by the court in favour of the assessee.  Court also held that though the principles of res judicata and estoppel are not applicable in taxation matters. However, it is not appropriate to allow reconsideration of an issue for a subsequent assessment year if the same fundamental aspect permeates in different assessment years. (AY.2010-11)