Section 92C of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — SLP dismissed against High Court's ruling that where both D and S were promoters with controlling shareholding over assessee company and assessee chose to import components not from manufacturer D but from intermediary S and this unusual feature remained unexplained by assessee, TPO was justified in applying CUP method for same while accepting value of all other international transactions on basis of TNMM — Denso India P. Ltd. vs. Commissioner of Income Tax.