Held that while making the transfer pricing adjustment, the TPO reclassified the business profile of the assessee as a full-fledged technical and business support service provider merely for the reason that the assessee had not furnished proper bifurcation of the employees involved in the two activities. The engineers could have been appointed by the assessee to carry out some work in the field of marketing services. The assessee was not disentitled to do so. Hence, the reason for reclassification was not justifiable. Since judicial discipline required consistency in proceedings from year to year, the assessee’s business profile could not be changed from year to year when all international transactions of the assessee were based on the same agreement with its associated enterprise. The findings of the Revenue authorities were vacated and the Transfer Pricing Officer was directed to carry out the transfer pricing study afresh so as to determine the arm’s length price of the assessee’s international transactions with its associated enterprise treating the assessee to be a full-fledged marketing service provider. (AY: 2009-10)