misconceived.
45. With regard to the allegation relating to exclusive data ownership within agreements
with single screen theatres being unfair and discriminatory condition under Section ... exclusive / non-exclusive, along with the specific reason for tagging an
arrangement with a cinema as non-exclusive when the agreement refers to exclusivity.
Rather
mandatory to use the current financial year data,that it did not consider current
year data exclusively in all of the comparables, that assessee ... assessment,that the data used by TPO pertained to the relevant FY
itself and was contemporaneous,that for using multiyear data no convincing argument
upheld the exclusion of
Accentia Technologies Ltd. on the basis that segmental accounts are not
available. Finding with regard to exclusion of this company ... also noted that there was no segmented data and on that
account, directed the exclusion of that entity from the list of
comparables
enforced which may cover all issues pertaining to data protection
and data sharing. We are of the prima facie view that the ban of five ... competition law would encompass
non-personal data, non-sensitive data and significantly, utilisation of broader
categories of data (eg. metadata of users etc.) by dominant
enforced which may cover all issues pertaining to data protection
and data sharing. We are of the prima facie view that the ban of five ... competition law would encompass
non-personal data, non-sensitive data and significantly, utilisation of broader
categories of data (eg. metadata of users etc.) by dominant
make available SCB the following capacity in the
Singapore Data Centre for SCB's exclusive use:-
From November 6th 1996 to 5th December ... that under the
agreement SPL was processing data for the appellant in Singapore for
appellant's exclusive use. The appellant submitted before
Data and/or
Derivatives but do not directly incorporate actual
Data or Derivative values or magnitudes.
Ownership/Confidential Treatment :
2. Data Ownership/Confidential Treatment:
Ownership ... containing the original Data may erode, become
damaged, and/or contain Data not relevant to the
geological area covered by the Data and in such
date including the following :
(i) The benefit of and the exclusive right to the Data Bank;
(ii) The benefit of the restrictive covenant contained ... crores being consideration for transfer of the exclusive right to the data bank has been treated by the assessing officer as revenue receipt. The learned
assessee for arriving at financial
comparable are as follows:
* Companies having data for any one of the previous 3 financial years were
included ... while determining the ALP used only the current year data to the
exclusion of the earlier data. The TPO also excluded comparable companies
whose service
Page 3 of 35
filters in determining the ALP:
2.5.1. exclusion of companies whose data for FY 2010-11 was not
available;
2.5.2 exclusion ... export of customized electronic data in the field of
insurance. The learned counsel for the assessee further contended that exclusion of
these 3 comparables were
