Assessee-company rendered software development services to its AE.To benchmark said transaction, assessee applied TNMM as most appropriate method and assessee had taken itself as a tested party. TPO held that AE was least complicated entity and, therefore, should be considered as tested party. In earlier years, in assessee’s own case Tribunal upheld action of TPO in taking AE as tested party. Order of the AO is affirmed. As regards adjustment of interest the issue was to be remitted to file of Assessing Officer for de novo adjudication after granting due opportunity of being heard. (AY. 2014-15)