On appeal challenging the order of the Tribunal on the issues of transfer pricing adjustments made under section 92CA of the Income-tax Act, 1961 on certain payments made by the assessee to its associated enterprises, dismissing the appeal the Court held that   since an order had been passed giving effect to the Tribunal’s order in question, the substantial questions of law raised in the appeal under section 260A were not required to be considered and answered.(AY. 2009-10)