No TP adjustment on interest rate charged from AE if it was higher than rate computed by LIBOR

IT/ILT : Where in terms of agreement, assessee was entitled to receive 2 per cent extra mobile phones along with its purchased quantity from Chinese parties, in view of fact that apart from confirmation from suppliers, assessee brought on record bill entry, purchase invoice etc. in support of its claim that value of said swap units was duly accounted for, impugned addition made in that respect by Assessing Officer was to be set aside