Margins of trading segment can’t be applied to indenting segment; no re-characterisation unless fact

IT : TPO cannot re-characterize assessee's indenting (service ) activity as trading activity unless it can be demonstrated by facts on record that the assessee though calling itself a "service provider" was actually acting as a "trader". Absent facts justifying such re-characterization, there was no justification for TPO to apply trading margins to assessee's indenting activity under TNMM