Dismissing the appeal of the revenue the Court held that  ,the OECD guidelines recognise that barring exceptional cases, the tax administration should not disregard the actual transaction or substitute other transactions for them. The examination of a controlled transaction should ordinarily be based on the transaction as it has been actually undertaken and structured by the associated enterprises. The guidelines discourage restructuring of legitimate business transactions (ii) The finding by the Tribunal regarding the adoption of TNMM as the Most Appropriate Method of arriving at ALP cannot be termed as perverse or contrary to the evidence on record. Difference of opinion as to the appropriateness of one or the other method cannot be gone into in an appeal under S.260A of the Act . (AY. 2007-08 , 2008 -09 ) ( TA Nos .751/ 752 /753 of 2019 dt 3-2 2020)