Held that, there were some contradictions in the findings of the Tribunal, with regard to the method adopted by the Transfer Pricing Officer in determining the arm’s length price. However, the order passed by the Tribunal, in remanding the matter to the Transfer Pricing Officer for fresh determination of arm’s length price, in the facts and circumstances of the case, need not be interfered with. The Transfer Pricing Officer was directed to redo the entire process of determination of arm’s length price of international transactions with associated enterprises, without being influenced by any observation made by the Tribunal and render an independent finding with regard to the issues involved herein, after granting due opportunity of hearing to the assessee to put forth its case.(AY.2007-08, 2008-09)