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    <title>2022 (5) TMI 1491 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to re-examine and adjust the Transfer Pricing (TP) issues in the Software Development, Marketing Support, and Software Distribution segments according to the Dispute Resolution Panel&#039;s (DRP) directions and relevant judicial precedents. Specific directions were given regarding the exclusion of certain comparables and rectification of margins. The order was pronounced on May 13, 2022.</description>
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      <description>The Tribunal partly allowed the appeal, directing the Assessing Officer (AO) and Transfer Pricing Officer (TPO) to re-examine and adjust the Transfer Pricing (TP) issues in the Software Development, Marketing Support, and Software Distribution segments according to the Dispute Resolution Panel&#039;s (DRP) directions and relevant judicial precedents. Specific directions were given regarding the exclusion of certain comparables and rectification of margins. The order was pronounced on May 13, 2022.</description>
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