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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
servers located at Belgium. The Branch sends
its data to the Belgium server from where the data gets processed as per the requirement ... right is to get the output processed
data back. The actual processing of data is the exclusive control of the Australian
company
servers
located at Belgium. The Branch sends its data to the Belgium server from where the data gets
processed as per the requirement ... right is to get the output processed data back.
The actual processing of data is the exclusive control of the Australian company
Claims co-operation clause.
War & civil war exclusion clause.
Terrorism and sabotage exclusion clause.
Electronic data endorsement-NMA 2915.
Electronic date recognition clause ... operation clause.
4. War & Civil war exclusion clause.
5. Terrorism and sabotage exclusion clause.
6. Electronic data endorsement-NMA 2915
7. Electronic Date recognition
with
the submission that while adjudicating the issue of exclusion of comparables i.e.,
Accurate Data Converters Pvt. Ltd., the Tribunal has not taken into ... miscellaneous application, we find that while adjudicating the issue of exclusion
of Accurate Data Converters Pvt. Ltd., the Tribunal has examined the other orders
issue arose once again before
the Delhi High Court in Data Infosys
Limited (supra) which was referred to a
Full Bench, perhaps, for a closer ... IPAB which alone
acquires jurisdiction to the exclusion of
the Registrar.
21. In Data Infosys, the Full Bench of
the Delhi High Court further took
FOWC has the exclusive right to exploit the
commercial rights in the Championship, including the exclusive right to
propose the Championship calendar and to award ... audio-visual
material and data in the media space).
(C) FOWC has the exclusive right to enter into contracts solely for the
hosting, standing
dissimilarity, and absence of segmental data led
ITA 1064 &1083/2017 Page 4 of 6
to its exclusion as a comparable. Those are findings ... facts based
upon record. Consequently, exclusion of E-Clerx was in order and
cannot be interfered with.
13. The exclusion of second comparable ICRA Techno
M/S Andritz Hydro Private Limited ... vs The Acit 1(1), Bhopal on 28 February
also provides tailored outsourcing process and
management services including multitude of data aggregation,
mining and maintenance services.
(e) It has employed over 1500 domain specialists ... Bangalore -
Trib.)
7. On the other hand, in respect of the exclusion of the three
comparables, the learned CIT(DR) relied on the findings
