Dismissing the petition the Court held that Tribunal in clear terms, directed the Assessing Officer to decide the issue regarding the application of method, i. e., whether comparable uncontrolled price method or the transactional net margin method as the most appropriate method. Thus, a specific issue was directed to be decided by the Assessing Officer. Once the procedure had been followed the Tribunal remitted the matter back to decide a particular issue with a specific finding. It was sufficient if the remitted issue was decided by the Assessing Officer/Transfer Pricing Officer and a final assessment order was passed. Repetition of the same procedure would become an empty formality, which was not intended under the provisions. The order passed by the Assessing Officer was valid. (AY. 2012-13)