On writ it  was contended  that the Tribunal inadvertently ruled ground nos. 2, 3 and 5 in favour of the Department without evaluating the merits of the case or giving an opportunity to the assessee to argue the same, despite the fact that it was clearly represented by the assessee that the said grounds were academic in the nature in the light of earlier proceedings. Allowing the petition Tribunal was directed to hear the parties to the extent of considering the issues in respect of (i) computation of income, (ii) the cross objections filed by the assessee in making the transfer pricing adjustment, (3) in rejection of the comparability anlaysis of the assessee by the Transfer Pricing Officer, and (iv) the computerized timesheet maintained and submitted by the assessee not being be relied on by the Department. (AY.2010-11)