The assessee is a company incorporated in the USA, and is said to be engaged in the business of integrated air and ground transportation of time sensitive shipments. The assessee has used it's own aircrafts and the third party aircrafts for transportation of these shipments. So far as the use of third party aircrafts, on which these shipments are transported, the assessee has been declined the treaty protection under art. 8 of India-USA DTAA. The profits from these operations are computed by adopting the ratio of commercial linehaul (on third party aircraft) at 10 per cent and computing taxable income on these operations @ 4.07 per cent i.e., global profits. As regards assessee's reliance on MAP outcome for the asst. yrs. 2007-08 and 2008-09 and thus adopting 7 per cent or 7.5 per cent, the AO rejected the said plea