In absence of change in facts international transaction held at ALP by ITAT relying on its earlier o

IT/ILT : Where Tribunal in assessee's own case relating to earlier assessment year accepted profit sharing ratio of 50:50 both on payments made by assessee and receipts of freight from its AEs and thereby concluded that said international transactions relating to receipt/payment of freight were at arm's length price, in absence of any change in circumstances, order so passed was to be confirmed in relevant assessment years as well