HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 734 of 2014 DATE: 31.12.2014 Between: Commissioner of Income Tax-I, Hyderabad. Appellant And M/s.Air Liquide Engineering India Pvt. Ltd., Hyderabad. Respondent This Court made following: HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 734 of 2014 Judgment: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) We dismiss this appeal as we find that learned Tribunal has found that Transfer Pricing Officer wanted to examine business and commercial expediency of assessee in matter of transfer pricing. It is settled law business and commercial expediency cannot be justiciable. We therefore do not find any illegality or infirmity in order of learned Tribunal. Consequently, pending miscellaneous petitions, if any, shall also stand closed. No costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 31st December, 2014 Pnb/gbs Commissioner of Income-tax-I, Hyderabad. v. Air Liquide Engineering India Pvt. Ltd