Tribunal held that; transactions between foreign head office and Indian Branch are not tax neutral; if transactions between foreign head office and Indian branch office are not at ALP, it is certainly going to affect income of non-resident assessee chargeable to tax in India, which definitely requires determination of ALP of such transactions. As per article 9 read with article 7, albeit deduction of AMP expenses is to be allowed, but simultaneously, ALP of AMP expenses for brand promotion is also to be determined and adjustment to profits so determined under article 7(3) to be made accordingly. Where TPO held AMP expenses to be an international transaction and determined ALP by applying bright line test, since he did not have any occasion to consider ratio laid down in several judgments of jurisdictional High Court, that bright line test cannot be applied for determining ALP of international transaction of AMP expenses, it would be in fitness of things if matter was to be restored to file of TPO. Assessee rendered marketing support services to its AE .A company providing services in nature of project management consulting, feasibility studies, micro enterprise development was not comparable to assessee. Assessee rendered marketing support services to its AE. A company engaged in providing testing services for various products and also offering services in field of pollution control, was incomparable. A company awarded with project of Emergency Transport and Infrastructure development and projects of development and hygiene education development could not be selected as comparable. Functionally dissimilar companies cannot be selected as comparables. (AY. 2007-08, 2008-09)