Manufacturing and trading segment of vehicles could be combined for TP analysis as both segments wer

IT/ILT : Where assessee was engaged in manufacturing and selling of vehicles, in view of fact that both segments were interlinked, a combined approach was to be adopted and since in terms of said approach profit margin earned by assessee was within premissible range of plus/minus five per cent of arithmatic mean margin earned by comparables, adjustment made to assessee's ALP was to be set aside