Please note that this tutorial is just a guideline and may differ in your case depending on your Android and Windows version.
Works only on Android 2.2 and up (not on all Android devices)

- First make sure your Android device is not connected to a mobile network, you have to disable the packet data to save money if your phone package does not include the USB tethering option !
You can disable your mobile data connection in, "Settings" >> "Wireless and networks" >> "Mobile networks".

- Connect your Android device to your computer via USB.

- Enable the USB Tethering (modem mode) in "Settings" >> "Tethering and portable hotspot">> "Check USB tethering".

- At this step your computer should find a new network interface, you can see it in "Network Connections".

- Get the gateway IP address of this interface, either by typing "ipconfig -all" in a console command or by right-clicking on the network interface and click "status" in Network Connections.

- Edit the file "preferences.ini" and enter this gateway IP address as Android_IP. The parameter "Extended_Buffer_Size" must be set to "false".

- The communication with DashMeterPro should be OK.

Note: If Windows no longer uses the main internet connection you will have to specify a metric for each network interface (recommended) or change the binding order. The methods to do that differ depending the OS version, check on the internet which tutorial best suits your configuration.