No TP adjustment under TNMM when Co. had charged higher/lower amount of depreciation than its compar

IT/ILT : No Transfer Pricing adjustment can be made under Transactional Net Margin Method (TNMM) for a simplictor higher/lower amount of depreciation in itself or as a percentage of total operating expenses nor does an otherwise comparable company ceases to be so because of these factors. Adjustment called for when there is a difference in rates of depreciation on similar types of assets under similar method of charging depreciation