Held  that the Tribunal in the assessee’s own case for the assessment year 2012-13, held that the transfer pricing adjustment on interest-free advances was proper and restored the issue of computation of transfer pricing adjustment, to the Assessing Officer/Transfer Pricing Officer with a direction to examine the claim of the assessee considering the decisions relied on by the assessee. The assessee had filed additional evidence for conversion of loan to shares subsequent to the year but since the issue of shares had not been made during the year, the additional evidence filed was not relevant. The action of the Assessing Officer/the Transfer Pricing Officer in making transfer pricing adjustment in respect of interest-free advances to its associated enterprises was proper. However, the Transfer Pricing Officer shall ascertain the applicable LIBOR during the year under consideration and make the adjustment. (A.Y. 2013-14)