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    <title>2022 (6) TMI 1368 - ITAT BANGALORE</title>
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    <description>The appeal was allowed for statistical purposes, with various issues remitted back to the Transfer Pricing Officer (TPO) for re-computation. The Tribunal directed the TPO to adjust the transfer price for Software Development (SWD) and Information Technology enabled services (ITeS) segments, compute correct margins for comparable companies, and address working capital adjustments. Specific comparable companies were either included or excluded in the SWD and ITeS segments based on the Tribunal&#039;s directions. The final order was required to conform with the directions issued by the Dispute Resolution Panel (DRP).</description>
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      <description>The appeal was allowed for statistical purposes, with various issues remitted back to the Transfer Pricing Officer (TPO) for re-computation. The Tribunal directed the TPO to adjust the transfer price for Software Development (SWD) and Information Technology enabled services (ITeS) segments, compute correct margins for comparable companies, and address working capital adjustments. Specific comparable companies were either included or excluded in the SWD and ITeS segments based on the Tribunal&#039;s directions. The final order was required to conform with the directions issued by the Dispute Resolution Panel (DRP).</description>
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