Assessee is  engaged in online market support services and reported its international transactions for receipts for services rendered.  Reference was made to TPO who applied TNMM to benchmarked international transactions and arrived at ALP and while arriving at transfer pricing adjustment, Assessing Officer/TPO allocated certain common expenditure wherein tax authority applied first principle of apportionment, which resulted in proportionate allocation of expenditure attributable to concerned segments.  After completion of this step, a sum of Rs. 9.79 crores, remained as un-allocable costs-For this, assessee sought to use “headcount” method for allocation as allocation principle to ascribe segment to which expenses were to be considered. However, assessee’s arguments with respect to application of ‘headcount’ basis was rejected by TPO, DRP and later by Tribunal.  High Court  held that since tax authorities broadly agreed that expenditure for un-allocable costs could be allocated on basis of proportionate turnover of concerned segment and having done so, alternative was open to accept one or other principle i.e turnover method or headcount method therefore, choice of assessee in relying upon headcount principle per se could not be rejected.  Since tax amount involved in instant SLP was less than Rs. 2 crores, SLP was to be dismissed on account of low tax effect. (AY. 2008-09)