Held that where assessee-hospital made payment of management fee to AE for advisory services and use of brand name at rate of 2.5 per cent of gross operating revenue and applied TNMM as most appropriate method, TPO was not justified in making downward adjustment by taking management fee expense at ‘Nil’ under CUP method disregarding TNMM employed by assessee as most appropriate method without pointing any defects in application or relevance of TNMM in this case.. Tribunal also held that the  payment of management fee for advisory services and use of brand name, said services received by assessee could not be labelled as shareholder/stewardship services. (AY. 2012-13, 2013-14)