Assessing Officer's Valuation Deviation Lacks Legal and Factual Support, Ignoring Transfer Pricing Officer's Findings.

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....TP Adjustment - TPO did not propose any adjustment. - AO deviated from the order of TPO. - where TPO has not proposed any adjustment and valuation has been adopted by the AO without verifying the true and correct facts qua the assets, we are unable to sustain such erroneous finding both on legality and facts. - AT....