Bench: Dr. Manish Borad & Sonjoy Sarma
Transfer Pricing Officer (Ld. TPO) (in pursuance to the directions of the Learned Dispute Resolution Panel (Ld. DRP)), erred in not accepting the returned income of the Appellant amounting to Rs. 3,66,17,09,400/- and enhancing the same by Rs. 3,12,83,015/-. 2. On the facts and circumstances of the case & in law, the Ld. AO/TPO