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45. The taxpayer also brought on record profile of the Infobeans at pages 58 to 60 of the appeal memo wherein it is claimed by the Infobeans that it is providing wide range of services under four verticals i.e., services automation, enterprise and industries and under the automation services verticals, the company is providing advanced robotic process automation services. Since Infobeans is into diversified activities it cannot be a suitable comparable vis d- vis the taxpayer which is a routine software development services provider Infobeans has been excluded as a comparable on account of functional dissimilarity vis-a-vis routine software 24 ITA No.868/Del/2021 development service provider by the coordinate Bench of the Tribunal in case of PubMatic India (P) Ltd. vs. A CIT in ITA No. 655/Pun 2017. So, in view of the matter, we order to exclude Infobeans from the final set of comparables. For the year under consideration, the business description of the company is provided at Page 72 of the annual report [Page 199 of Paper book- Annual Reports], which states: I Info Beans Technologies Ltd (the "company''), operating at CMMI level 3, is a public limited company domiciled in India, and has also got listed on the National Stock Exchange -- SME Emerge Platform on 02nd May, 2017. The Company is specialized in software services. Our business is primarily engaged in providing custom developed services to offshore clients. InfoBeans provides software engineering services primarily in Custom Application Development (CAD), Content Management Systems (CMS), Enterprise Mobility (EM), and Big Data Analytics (EDA).