AO’s referral to TPO doesn’t take away his powers of determining nature of exp. under sec. 37(1)

IT/ILT : Jurisdiction of Assessing Officer under section 37(1) and TPO under section 92CA is distinct and, therefore, a referral made by Assessing Officer to TPO for limited purpose of determining ALP does not take away power of Assessing Officer to determine as to whether payment made by assessee to its AE for services rendered was basically an expenditure incurred for purpose of business so as to allow same under section 37(1)