Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
92C(3) of the Act were satisfied. :- 6 -: ITA Nos..227 & 228/Hyd/2021 ADP Pvt. Ltd., Hyd. 11. On the facts and circumstances of the case and in contrary to law, the Ld. TPO erred in and the Hon'ble DRP further erred in upholding / confirming the actions of the Ld. TPO in not allowing risk adjustment in accordance with