Assessee procured cranes from its Associated Enterprise (AE). While computing ALP, TPO took into consideration Written Down Value (WDV) of assets as reflected in books of account of AE. Tribunal held that  WDV methodology is to be rejected bearing in mind undisputed mandate of rule 10B which requires identification of ALP from point of view of uncontrolled price method as being referable to a comparable uncontrolled transaction. Tribunal also held that  in any case WDV as may be reflected in books of account would clearly not be liable to be taken into consideration while answering issue of ALP. High Court affirmed the order of the Tribunal. (AY. 2012-13)