Assessee had maintained separate segment accounts for each of its 4 lines of business (i.e international Express, International freight Forwarding, Domestic distribution and Logistics) which also formed part of audited financial statements of company. Around 92% of total costs was already allocated to segments by auditor and only 8% were shown as unallocated. Those expenses were in nature of general and administrative expenses and were allocated by assessee to all segments on basis of revenue for TP study purposes. Assessee had benchmarked international transactions in International Express and International Freight Forwarding segments using Transaction Net Margin method (TNMM’).  Accordingly rejection of segment on ground that ‘weight’ was an appropriate allocation key deserves to be rejected and adjustment so made  TPO was to be deleted.