Tribunal held that where foreign exchange loss was considered as operating expenses by the Transfer Pricing Officer and accordingly, he computed the arm’s length price, making a consequent addition to the total income on account of the determination of arm’s length price., the Tribunal held that the Tribunal on the issue with regard to certification services had remitted the question of determination of arm’s length price to the Assessing Officer/Transfer Pricing Officer in the AY 2009-10. Therefore, the issue was remitted for determination of the arm’s length price of the international transaction of rendering certification services by the assessee to its associated enterprise.  Only when combined approach not accepted there could be a separate benchmarking of  payment towards royalty. Matter remanded.   (AY. 2010-11, 2011-12)