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2015 (2) TMI 1084 - AT - Income TaxTransfer pricing adjustment - additional evidence provided by the assessee not admitted - Held that:- DRP has not followed the directions of the Tribunal. The evidence filed by the assessee before it should have been taken on record as per section 144(C) (6) (c) of the Act and it goes into the root of the matter and are necessary for adjudication of the appeal. In these circumstances, we are of the considered opinion that the additional evidence provided by the assessee should be admitted. In the result, we admit these additional evidences. As these evidences have to be considered on merit, we set aside the matter to the file of the AO for fresh adjudication, after obtaining a report from TPO. The TPO shall pass an order De-novo, after providing adequate opportunity to the assessee. - Decided in favour of assessee for statistical purposes.
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