General : Where TPO passed TP order without considering or appreciating relevant statutory provisions as well as judgment of various High Courts relied upon by assessee , since said judgments relied upon assessee were rendered prior to impugned order and TPO did not take into account relevant statutory provisions , it would be just and appropriate to remit matter back to TPO for reconsideration afresh in accordance with law – Wipro Enterprises (P.) Ltd. v. Deputy Commissioner of Income-tax – [2024] 159 taxmann.com 531 (Karnataka)