Assessee was engaged in the business of buying and selling foreign currency and traveler cheques and was also involved in marketing and distribution of credit cards and personal loan products of American Express Bank Limited. The assessee had rendered services for marketing of credit cards and personal loans to Indian branches of foreign entity (AEB India). In the Transfer Pricing Study both, the assessee and the TPO committed the error of considering comparable companies engaged in Financial & Leasing services (Hire purchase and leasing services, Investment services, other financial services and other consultancy services) to benchmark the subject international transaction instead of considering comparable companies engaged in providing Marketing support services. Similar mistake took place in AY 2004-05, wherein the ITAT restored the matter on this issue to the authorities below. Following the order of the ITAT in earlier year, in the present AYs also similar directions were passed. (AY. 2005-06, 2006-07)