Held that  the amount spent on advertising, marketing and promotion activities by the assessee and compensation for this expense was, according to the Tribunal, received by the assessee in terms of higher profitability for the product sold. Furthermore, even according to the Transfer Pricing Officer, the advertising, marketing and promotion expenditure incurred by the assessee resulted in increased sales in India for products, albeit developed by the associated enterprise but sold by the assessee. The fact that the comparables chosen by the Transfer Pricing Officer had a net margin lower than that registered by the assessee would persuade one to hold that no upward adjustment concerning advertising, marketing and promotion expenses ought to have been made.  Order of Tribunal is affirmed.(AY.2011-12)