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Transfer pricing adjustment rejected. APA relied upon. TNMM for distribution segment. No royalty/FTS. Sec 10A deduction recomputation ordered.

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....TP adjustment - re-characterization of functionality rejected, agreements relied upon for APA considered. APA applicability and comparables remanded to AO/TPO for fresh determination as per Tribunal and HC precedents. Distribution segment - TNMM as MAM directed, ALP computation remanded. Books not rejected. Not DAPE of Google Ireland, payments not royalty/FTS. Section 10A deduction - recomputation as per SC and HC precedents. IT segment comparables remanded for fresh determination as per APA. No attribution of Google Ireland's profits. Section 10A eligibility for ITeS segment remanded for AO verification based on documents.....

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