Sec. 92CA(3), 144C(13) of Income-tax Act, 1961 - Transfer Pricing - TNMM is the most appropriate method. The TPO is directed to examine the international transactions entered into by the assessee applying that method and compare the margin of the assessee with the comparable companies selected by the assessee. Appeal of the assessee is partly allowed - ORIFLAME INDIA PVT. LTD. V/s ADDI. CIT - [2020] 82 ITR (TRIB) 268 (ITAT-DELHI)