Travelling exp. incurred by assessee on shifting of employees to payroll of AE is subjected to TP an

IT/ILT: Where assessee incurred travelling expenses on seconding its employees to AEs located abroad, in view of fact that those employees were shifted to payrolls of AEs and revenues earned from work performed were billed by AEs in their own accounts, travelling cost of said employees was to be borne by AEs and, since, assessee had not shown any amount recoverable from AEs on said account, TPO was justified in making adjustment in respect of same while determining assessee's arm's length price