The undisputed fact that emerges are that the said expenditure was incurred by the assessee in earlier AY 2011-12 and the payment was made to third party consultants / experts. No payment was made directly to its AE. The said transactions were already benchmarked in AY 2011-12 using CUP method. It is also evident from the order of learned TPO for AY 2011-12 that no adjustment has been proposed against this expenditure in that year. The transactions reported in year under consideration is mere reversal of those book entries. Another fact is that even though the assessee has not benchmarked the same during the year, learned TPO has also not benchmarked the same using any of the prescribed methods. In our considered opinion, the domain of learned TPO was limited to determination of ALP of the international transactions and it was not for learned TPO to decide whether the expenditure was eligible for deduction or not. So far as the directions of learned DRP, invoking the provisions of Section 37(1) is concerned, it is evident from perusal of final assessment order that the said provisions have not been invoked by learned AO while making the disallowances. This being so, the action of lower authorities in making the said adjustment, could not be upheld.