Held that no adjustment is  warranted separately with respect to advertising, marketing, and promotional expenses where the Transfer Pricing Officer had accepted the overall margin of the trading segment which included the administrative and business support services expenses as part of the operating cost. Hence the adjustment made by the Transfer Pricing Officer was to be deleted.   That with respect to the adjustment made in the sales facilitation services segment and administrative and business support services, the issue was remitted to the Transfer Pricing Officer to consider the directions of the Dispute Resolution Panel while arriving at the arm’s length price.  That the issue of miscalculated margin was remitted to the Transfer Pricing Officer to consider the correct margins of the companies.   That the Assessing Officer/Transfer Pricing Officer was to consider the working capital adjustment taking into consideration the details submitted by the assessee after allowing an opportunity of hearing to the assessee.  (AY.2018-19)