No TP additions if more commission is paid to AE for doing additional work than done by independent

IT/ILT : Where in transfer pricing proceedings, TPO made addition to assessee's ALP on account of higher rate of commission paid to its subsidiaries located abroad, in view of fact that said subsidiaries were performing customization work also which was not being done by independent distributors, payment of commission at higher rate was justified and, thus, impugned addition was to be deleted