JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

1. This appeal concerns Assessment Year (AY) 2010-11.

2. Via the instant appeal the appellant/assessee sought to assail the order dated 29.05.2017 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].

3. In the appeal, the following questions of law are proposed for consideration by this court:

"(i) Whether on the facts and in the circumstances of the case, the impugned order passed by the Tribunal is perverse and untenable in law?

(ii) Whether on the facts and in the circumstances of the case, the Tribunal erred in law in directing the TPO to undertake fresh Transfer Pricing study for the combined benchmarking of international transactions relating to 'provision of agency services' and 'provision of marketing support services', thereby throwing open the entire Transfer Pricing assessment in total disregard to the settled principles of remand?

(iii) Whether on the facts and in the circumstances of the case, the Tribunal failed to appreciate that benchmarking analysis undertaken in the order passed by the TPO and approved by the Dispute Resolution Panel attained finality vis-`-vis the Revenu