Held that the Tribunal had concurrently found that the assessee had received intra group services it was necessary for the Transfer Pricing Officer to examine the transfer pricing studies furnished by the assessee in that perspective. If the conditions as specified under section 92C(3) were not satisfied, the Transfer Pricing Officer could not proceed to make any adjustment. The Tribunal had remanded the matter to the Transfer Pricing Officer to consider afresh since his fundamental premise was that the assessee had not received any services and had been rejected. In such circumstances, there was no infirmity in the Tribunal’s decision in remanding the matter to the Transfer Pricing Officer to consider afresh. The Transfer Pricing Officer was required to consider whether any of the conditions under section 92C(3) were satisfied before proceeding to make transfer pricing adjustment on account of intra group services.(AY. 2009 10)