TPO examined timesheet related to charges to AE and observed that there was no clarity regarding services availed or services provided and treated value of management services fee as Nil in absence of supporting evidence of availing such services. Tribunal held that, since assessee had filed documents justifying not only need of services but also availment of services and TPO had failed to take into cognizance of those documents/evidences, there was no merit in order of TPO and hence to accept the value of management services as claimed by assessee.  Assessee-company rendered marketing support services to its AE, where a company was involved in advertising agency, but data was not available in public domain for comparability of business support system segment of said company, it should not be selected as comparable.  The Assessee Company rendered marketing support services to its AE, a company was also involved in conducting exhibitions and events and most of income came from exhibitions and events, it should be excluded from list of comparable. (AY.  2011-12)