68,461.30. Accordingly, the TPO has proposed the total adjustment U/s 92CA of Rs. 2,60,74,702/-. 4. The assessee challenged the action of the TPO/A.O. before the ld. CIT(A). The ld. CIT(A) has accepted the method applied by the assessee for benchmarking of international transaction and held that the price of DCIT Vs. M/s Jaipur Rugs