Core Viewpoint - The US Court of Appeals has upheld a previous ruling that fines Tata Consultancy Services (TCS) $194 million for misappropriating trade secrets from DXC Technology Company [1][3]. Group 1: Legal Proceedings - DXC Technology, formerly known as Computer Sciences Corporation, accused TCS of using its trade secrets to secure a $2.6 billion contract with Transamerica and to develop its software platform BaNCS [2]. - The District Court initially ruled in favor of DXC, awarding $56,151,583 in compensatory damages, $112,303,166 in exemplary damages, and $25,773,576.60 in prejudgment interest [2]. - The Appeals Court upheld the District Court's decision on damages but vacated the injunction that previously barred TCS from using BaNCS material in the future [3]. Group 2: Company Response - TCS has described the exemplary damages as "legally excessive" and has sought to have them reduced or vacated, but the court rejected this argument [3]. - The company is currently evaluating various options, including a review and potential appeal, and intends to vigorously defend its position [4]. - TCS will make necessary provisions related to this matter in its financial statements in accordance with applicable accounting standards [4].