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(i) The company earned revenue from sources like medical transcription, billing and coding and software development and implementation, however segment information is not available in the annual report of the company and in absence of segmental data the company cannot be taken as comparable. (Page 58 and 59 of the paper book referred)

(ii) That in following decisions , the company has been excluded as comparable to ITES companies:

(a) Ameriprise India private limited in ITA No. 7014/Del/2014 for AY 2010-11