The  DRP provided directions to rework the transfer pricing adjustment, but the Assessing Officer  retained the same adjustment in the final assessment order. The assessee challenged the validity of the final assessment order, arguing a violation of provisions of section 144C (10) r.w.s. 144C (13) of the Income-tax Act.The Tribunal quashed the transfer pricing adjustment, emphasizing that the AO’s failure to adhere to the DRP’s directions rendered the final assessment order invalid.(AY. 2012-13)