Case remanded to allow assessee to file additional evidence in support of its claim that cost was al

IT/ILT: Where in course of transfer pricing proceedings, TPO made certain adjustment in respect of cost allocation from AEs, in view of fact that in appellate proceeding assessee sought to file certain additional evidence in support of its claim that cost allocation had been made at arm's length price, impugned adjustment was to be set aside and, matter was to be remanded back for disposal afresh