ITAT deleted TP adjustment and remanded case to re-fix profit margin after considering DEPB benefit

IT/ILT: Where in transfer pricing proceedings, TPO made certain adjustment to assessee's AP in respect of export of bathrobes to AE, following order passed by Tribunal in assessee's own case relating to earlier assessment year, impugned adjustment was to be set aside and, matter was to be restored to file of Assessing Officer with a direction to recompute profit margin of assessee after taking into consideration DEPB benefit as a part of its turnover