Dismissing the appeal  of the revenue the Court held that ,the Tribunal after considering in detail the facts of the case had given the finding of fact that the transactional net margin method applied by the assessee was the correct method and the application of comparable uncontrolled price method was not justified, in view of the fact that intra associated enterprise transactions were fundamentally different in character in economic circumstances and contractual terms and these could not be compared with the independent transactions entered into by the assessee. The findings of fact recorded by the Tribunal in the order could not be termed perverse or contrary to the evidence on record. No question of law arose from the order of the Tribunal.( AY.2007-08, 2008-09)