TP adjustment set aside while making working capital adjustment as data of assessee-co. wasn’t analy

IT/ILT : Where in transfer pricing proceedings, TPO made certain addition to assessee's ALP in respect of import of hi-tech products from AE, in view of fact that while making said addition, TPO as well as DRP considered working capital adjustment only with respect to comparables submitted by assessee but same was not analysed with respect to data of assessee company, impugned adjustment was to be set aside and matter was to be remanded back for disposal afresh