Held, that it was wholly apparent that the final assessment order was not in conformity with the Dispute Resolution Panel’s directions and was, therefore, illegal, bad in law and unsustainable and the transfer pricing adjustment made in the final assessment order was to be deleted. Since the transfer pricing adjustment incorporated in the final assessment order was deleted, the grounds with regard to the transfer pricing adjustment on the merits was not adjudicated. (AY. 2012-13).