Allowing the petition the Court held that a bare perusal of S. 92CA would reveal that in order to compute the ALP of the international transactions, the AO ‘may’ refer the matter to the office of the TPO, with prior permission of the Principal CIT or CIT. Furthermore, the mandate of S. 92CA(4) would reflect that the AO shall calculate the total income of the assessee in conformity with the ALP determined by the TPO. In cases, where certain international transactions may have a bearing on the computation of total income, the AO ought to refer the matter to the TPO in order to determine the ALP of the international transactions and the AO, while computing the total income of the assessee, shall proceed in conformity with the ALP determined by the TPO. It is trite position of law that if the legislative scheme prescribes an act to be done in a certain manner, it ought to be done in that manner, and that manner alone. Order passed by the AO  without affording an opportunity of hearing to the assessee, proceeded to add an amount  to the total income of the assessee, which addition was neither determined nor directed by the TPO, as the ALP of the international transaction related to the demerger of the business.  Order is  set aside.   (AY. 2017-18)