Where DRP erred in not dealing with issue of assessee company having a DAPE in India on merits and erroneously directed Assessing Officer for verifying if issue of DAPE was decided in favour of assessee by Tribunal in earlier years, order of DRP was to be set aside and matter was to be remanded for fresh consideration – Automation Anywhere Inc. v. Deputy Commissioner of Income-tax, Circle IT-1(1)(1) – [2024] 159 taxmann.com 679 (Delhi – Trib.)