Assessee sold equity shares of certain Indian companies through BSE  and amount was remitted outside India.  Assessing Officer added back  by invoking provisions of section 69A.  Before DRP, assessee submitted that share transaction of which  was Security Transaction Tax (STT) paid, hence, resultant long-term capital gain was exempt under section 10(38) and that except this transaction, assessee had neither made any other share transaction nor made any other remittances. DRP, being convinced that assessee had actually made a single remittance deleted addition made by Assessing Officer. While passing final assessment order in pursuance to directions of DRP, Assessing Officer, added  accepted in draft assessment order. On appeal the Tribunal held that  where clear mandate given to Assessing Officer by DRP was to restrict himself to delete addition made in draft assessment order, Assessing Officer had travelled beyond direction given by DRP,  therefore, assessment order having been passed in clear violation of directions of DRP was a nullity in eyes of law and hence was to be quashed. (AY. 2012-13)