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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to represent their case on merits and directing compliance with the principles of natural justice in the re-adjudication process. The matter was remanded to the Assessing Officer/TPO for re-examination, allowing the assessee to submit relevant documentation for the determination of the Arm&#039;s length price.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to represent their case on merits and directing compliance with the principles of natural justice in the re-adjudication process. The matter was remanded to the Assessing Officer/TPO for re-examination, allowing the assessee to submit relevant documentation for the determination of the Arm&#039;s length price.</description>
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