Dismissing the appeal of the Revenue the Court held that the Tribunal has directed the  assessee to carry out internal FAR analysis and identify proper revenue and costs vis-a-vis audited accounts to establish internal comparability under TNMM as most appropriate method (MAM). Direction of Tribunal is affirmed. Court also observed that the  appellate  authorities are not precluded from adopting a method different from that adopted by the assessee in the transfer pricing report.  (AY. 2008-09)