The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Transfer Pricing Officer, as the case may be,] shall include— (i) an order of assessment made by the Assistant Commissioner 90[or Deputy Commissioner] or the Income-tax Officer on the basis of the directions issued by the 91[Joint] Commissioner under section 144A