Forex losses arising from services provided to foreign AEs are operative in nature; to be part of PL

IT/ILT: While computing margin of assessee in its TP study, issue of segmental information to be considered; TPO should verify whether assessee had maintained separate books of account which were audited by statutory auditors of Software Development Services and, if so, TPO should consider audited segmental information and use only AE segment for computing assessee's PLI.