Transfer Pricing Office [ for short TPO ] u/s 92CA(1) on 6.10.2022 after \napproval of Pr. Commissioner of Income Tax (Central), Jaipur. The draft \norder of TPO was received by the ld. AO on 30.07.2023. The ld. AO \npassed the draft order on 26.09.2023. Subsequently the assessee filed the \n\nITA Nos.1144 &1486/JP/2024 \nVaibhav Global Limited vs. DCIT \nobjections before