The assessee was engaged in the business providing consultancy services for properties. The assessee entered into an international transaction with its foreign AE. The TPO asked for details regarding the payment of consultancy fees to AE. The assessee filed certain evidences along with written submissions. The TPO held that assessee could not furnish details of services provided by AE or details of personnel who provided these services and determined the ALP to be nil/-. The DRP upheld the actions of the AO/TPO as no new material was brought on record by the assessee during its proceedings. The Tribunal held that the assessee had remained unable to furnish proper evidences/explanation against various queries raised by TPO. However the Tribunal also held that due consideration was not given to all the evidences filed by assessee and hence it remanded the matter back to the AO/TPO for de-novo adjudication of the issue of determination of ALP.  (AY. 2008-09)