Allowing the appeal following the order of earlier year the Tribunal held that, that the  entire risk of discharging the bank guarantees was borne by the overseas branch issuing the counter guarantees whereas the assessee merely provided support services in connection with processing of the guarantees, that the transactional net margin method would be the most appropriate method in the facts and circumstances of the instant case and comparable uncontrolled price method could not be applied because of non-availability of data, that the same transactions having been accepted by the Transfer Pricing Officer up to the AY. 2012-13. Adjustment  was deleted. (AY. 2013-14)