Section 253(2A) of the Income Tax Act, 1961 – Appeal – TPO was legally correct in accepting the cash profit margin in place of the operating profit under the TNMM in the remand proceedings.This issue cannot be raked up in appeal before the Tribunal as the consequential direction of the DRP is based only on the concession of the TPO and therefore, revenue's appeal is not maintainable on this ground – Assistant Commissioner of income tax vs. Nord Drive Systems P ltd [2020] 203 TTJ (Pune) 266 .