Matter remanded as additional evidences weren’t referred to TPO and on allegation of invalid compara

IT/ILT: Where TPO determined ALP by adopting TNM method as against CUP method adopted by assessee and had not discussed applicability of same, in view of fact that Commissioner (Appeals) had deleted addition on account of TP adjustment on accepting additional evidence furnished by assessee without referring same to TPO, matter was restored to Assessing Officer to determine ALP including applicability of method to be adopted