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    <description>The Tribunal dismissed M.Ps. 314 &amp;amp; 315/Bang/2017 concerning restoration to DRP or AO/TPO due to cryptic directions, citing not all cases require restoration to DRP. However, it allowed M.Ps. 316 &amp;amp; 317/Bang/2017 related to the exclusion of comparable companies in IT and ITES segments, rectifying discrepancies in the Tribunal order&#039;s findings. The Tribunal directed the exclusion of certain comparables based on Tribunal orders, clarifying the issues raised in the case.</description>
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