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    <title>2020 (3) TMI 1200 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the AO/TPO to recompute the Arm&#039;s Length Price (ALP) by considering the trading and manufacturing segments as interlinked. The Tribunal also instructed verification of royalty and advertisement expenses details, emphasizing adherence to legal provisions in determining the ALP. The appeal was allowed for statistical purposes, highlighting the need for proper verification in transfer pricing adjustments.</description>
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      <description>The Tribunal partly allowed the appeal, directing the AO/TPO to recompute the Arm&#039;s Length Price (ALP) by considering the trading and manufacturing segments as interlinked. The Tribunal also instructed verification of royalty and advertisement expenses details, emphasizing adherence to legal provisions in determining the ALP. The appeal was allowed for statistical purposes, highlighting the need for proper verification in transfer pricing adjustments.</description>
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