The TPO has passed the order without considering the objections raised by the assessee. DRP affirmed the order of the TPO. The ITAT has up held the revised order passed by the DRP. In a miscellaneous application filed by the assessee, the ITAT corrected the earlier order and directed the TPO whether the petitioner’s rate of royalty payment is lesser than the rate prevailing in the Industry. The TPO once again confirmed the disallowance on the ground that the assessee has relied on Wikepedia and not any authentic source to substantiate the its contention. The assesse filed writ against the said order. The learned single Judge dismissed the petition by stating that it was premature and the assessee had not exhausted all available remedies before Approaching the Court.  Division bench also affirmed the Order of the single Judge and directed the petitioner to approach the Tribunal within four weeks from the date of receipt of the copy of the order. Relied on UOI v. Guwahati Carbon Ltd. (2012) 11 SCC 651 / Mafatlal Industries Ltd v .UOI (1997) 5 SCC 536, Titaghur Paper Mills Co. Ltd. v. State of Orissa (1983) 2 SCC 433, Nivedita Sharma v. Cellular Operations  (2011) 14 SCC 337. (AY. 2008 -09)