Adjudicating the matter in favour of the assessee, the Hon’ble Tribunal held that once it is held that the property is used by an assessee for its business and the Revenue fails to bring any contrary reliable evidence on record, the TPO cannot apply applying ‘Other method’ and determining Nil ALP on the premise that no independent party would have paid any rent for not having occupied the premises, fails.  On the other hand, the assessee applied CUP as the most appropriate method for benchmarking its rent expenses for which it gave a comparable instance of rent paid by bank under a lease agreement for a nearby premises which was more than the impugned transaction. Accordingly, the Hon’ble Tribunal held that the ALP of the SDT of payment of rent cannot be disputed. Addition of TP adjustment is deleted. (AY. 2013-14)