Section 92C read with section 144C and 292B of the Income Tax Act, 1961 — Transfer Pricing — Once there is a clear order of setting aside of an the assessment order with requirement of AO/TPO to undertake a fresh exercise of determining arms length price, failure to pass a draft assessment order would violate section 144C (1); SLP dismissed — Additional Commissioner of Income tax vs. Nokia India P. Ltd. [2018] 259 Taxman 91 (SC)