Held that  the Tribunal was justified in determining the payment under the head of management support service at arm’s length price. The issue had been and in the assessee’s own case for the financial years 2007-08, 2008-09 and 2012-13 and the Tribunal had followed its own decisions in favour of the assessee and those orders had become final. The Department had not been able to point out any distinctive feature to take a departure from the consistent manner in which the relief was granted in favour of the assessee. (AY. 2012-13)