Section 92C of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — SLP granted against high courts ruling that where existence of an international transaction involving reimbursement of AML expense with an ascertainable price is unable to be shown to exist even if such price is nil,  chapter X provisions cannot be invoked to undertake a Transfer Pricing adjustment exercise — Additional Commissioner of Income Tax vs. Bausch and Lomb Eyecare India P Ltd..