ALP of warranty exp. couldn't be taken as nil merely on ground that there was no need to incur said exp.

IT/ILT-I: Where assessee reimbursed expenses incurred by its AE on providing warranty services, however, TPO determined ALP of said charges at nil on ground that there was no need to incur said expenses, since necessity of incurring expenses is beyond scope of tax authorities, impugned order passed by TPO was to be set aside

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