ALP of services couldn't be taken as 'Nil' by assuming that assessee wasn't benefited from services

IT/ILT : Where assessee-company received support services from AE in terms of marketing services, operations and logistics services etc. on basis of which it managed to reduce its raw material cost and achieve higher sales, TPO could not determine ALP of said services at nil taking a view that services so rendered had not resulted in any benefit to assessee