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2016 (5) TMI 1374 - HC - Income TaxTransfer Pricing adjustment - Held that:- In view of the fact that the ITAT had declined to adjudicate the Transfer Pricing issue because no addition has been made by the AO and considering that the AO passed a rectification order making an adjustment on the Transfer Pricing issue, the Court sets aside the impugned order of the ITAT [2015 (12) TMI 515 - ITAT DELHI ] and remands the appeal to the ITAT for a fresh adjudication on the Transfer Pricing adjustment issue in accordance with law.
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