Assessing Officer's Order Invalid for Not Following DRP Directions on ALP Adjustment u/s 144C(13) of Income Tax Act.

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....TP Adjustment - applicability of Section 144C(13) - As provided in the Section 144C(13) of the Act, the final order of the Assessing Officer should be in conformity with the directions given by the DRP. In the present case, while working out the ALP adjustment, he has not followed the direction of the DRP, consequently, the assessment order is bad in law - AT....