Held that the cost plus method had been accepted by the Department since the year 2002-03 as well as in the subsequent year, i. e., assessment year 2013-14. It was not the case of the Department that there was difference in facts warranting a different view in the current assessment year regarding the selection of the most appropriate method for the purpose of benchmarking the international transactions. Therefore, the authorities were not justified in rejecting the cost plus method adopted by the assessee for the purpose of benchmarking the international transactions in the absence of difference in the facts of the case. [Matter remanded to Assessing Officer with direction to compute the arm’s length price of the international transactions adopting the cost plus method as the most appropriate method de novo after affording due opportunity of being heard to the assessee.(AY.2012-13)