For AY 2005‑06 the assessee used RPM with gross profit to sales as the profit level indicator; the result differed from comparables. The TPO rejected RPM and applied TNMM using operating profit to sales. The Commissioner (Appeals) held TNMM to be appropriate, restricting comparables to entities similar to the assessee. The Tribunal deleted the upward TP adjustment. On appeal, the Department failed to show any material factual differences across assessment years that would justify reopening the Tribunal’s finding. The rejection of certain comparables and methodology choices were upheld, and no substantial question of law arose.(AY. 2004‑05, 2005‑06)