Assessee is engaged in business of import and distribution of Sony products in India. Assessee incurred AMP expenses on behalf of its associated enterprise (AE). Assessee claimed that it had received compensation for AMP expenses in terms of higher profitability for products sold in India. TPO rejected assessee’s claim and made addition to assessee’s income on account of AMP expenses. Tribunal accepted assessee’s claim and deleted addition made by TPO. On appeal the Court held that in view of fact that assessee had received compensation for AMP expenses incurred by it in terms of higher profitability on products sold and fact that comparables chosen by TPO had a net margin lower than that registered by assessee, no upward adjustment was required to be made. No substantial question of law. (AY. 2008-09)