Held that  for the assessment year 2012-13, the Tribunal had held that determination by the Transfer Pricing Officer at an ad hoc figure 1 per cent. of gross sales and not a figure arrived at by calculation or method prescribed in section 92C(1) much less rule 10AB of the Income-tax Rules, 1962 was not sustainable. The Transfer Pricing Officer had merely presumed that there existed an arrangement between the assessee and its associated enterprises for promotion of the brand. No such arrangement had been brought on record. Therefore, taking a consistent stand in the matter, the adjustment was to be deleted.(AY.2013-14)