NP rate to be applied only on purchases made from AEs and not on entire turnover for ALP determinati

IT/ILT : Where Indian branch of assessee, an Israel based company, purchased diamonds from both AE and non-AEs to sell same in local market, in order to determine ALP of purchases made from AE, expected net profit margin of 2.25 per cent was to be applied to purchases made from said AE only and not to entire turnover of assessee