The assessee incurred advertisement and publicity expenses of Rs. 58,41,53,467, which were paid to the third parties in India. The AO stated in the assessment order that advertisement and publicity expenditure was not part of assessee’s Form no.3ECB report. Therefore, the advertisement and publicity expenditure from the very initial stage itself was never treated as part of international transaction. TPO made adjustment amounting to Rs. 20,94,22,353, Adjustment made by the TPO was ultimately deleted by Ld. CIT(A). Tribunal held that, if at this stage the Department is permitted to rake up the issue relating to determination of arm’s length price of advertisement and publicity expenses, as raised in additional grounds, it will virtually result in re-opening of the assessment which is prohibited under section 92CA, 92C  of the Act.  (AY. 2005-06)