CIT(A) Issues Non-Speaking Order in Transfer Pricing Case, Fails to Address Taxpayer's Detailed Submissions Adequately.

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....TP Adjustment - non speaking order - silent in considering submissions of the assessee - the ld.CIT(A) reproduced 40 pages of written submission given by the assessee, and thereafter concluded the finding in five-six lines - it is apparent that such finding does not contain any adjudication on the submissions of the assessee and not sustainable....