In the result, appeal of the assessee is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

Transfer Pricing Officer (“TPO”). The Ld. TPO vide his order dated 31.10.2023 suggested upward adjustment of Rs.1,18,60,159/- on account of interest on trade receivables. Accordingly, the Ld. AO passed the draft assessment order on 12.12.2023. 4. Aggrieved with the draft assessment order passed by the Ld. AO, the assessee preferred objection before the Ld. DRP. In pursuance