TMI Blog2015 (2) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above contents of the written submission filed by the assessee before the TPO shows that the data was provided by the assessee before the TPO concerning the international transaction pertaining to availing of intra group services by the assessee from its associated enterprises as to how this data is inadequate, has not been made clear by the Ld. DRP and it has merely been observed that conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Assessee had submitted transfer pricing study maintained by the assessee for the FY 2006-07. The assessee has submitted letters before the TPO dated 27.04.2010, 5.05.2010, 13.05.2010 and 21.09.2010. The sufficiency of evidence to justifying the payment for availing of services from the group companies needs to judge based on these documentation presented before the TPO. (Emphasis) 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After considering the rival submissions, we are of the considered opinion that the 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 opin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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