The Tribunal held that the finding of the Commissioner (Appeals) that the assessee had availed of technical services from its associated enterprises was not in dispute. The Assessing Officer could not question the necessity of incurring of the expenditure on technical services, as that was within the exclusive domain of the assessee. Not adopting one of the mandatorily prescribed methods to determine the arm’s length price in respect of fees for technical services, made the entire transfer pricing study was unsustainable in law. There was no illegality in the order of the Commissioner (Appeals) (AY.  2013-14)