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iii. The Ld. counsel also referred to pages 122, 125 and 145 of the Annual Report Compendium and submitted that company is functionally in different lines service which include business process management, cloud computing services, infrastructure management services, product engineering and mobility solutions, and on this ground also the company need to be excluded from the set of comparables. The Ld. counsel referred to page 145 of the Annual Report Compendium and submitted that two segment of R&D services and IT services have been reported but expenses of Rs.226,78,00,043/- have not been allocated and, thus, segment results being distorted, the company cannot be compared at the segment level also.