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
clause contained
both in the bid data sheet, as also the GCC and the contract data, which
exclusively vests jurisdiction in the Courts in Kolkata
Vettikkavala village, finds a place in the data
bank maintained under the Kerala Conservation of
Paddy land and Wetland Act. According to the
petitioner ... several years and it has been wrongly
included in the data bank. Seeking exclusion of the
property from the data bank and for change
undertaking including but not
limited to, tangible fixed assets, goodwill, exclusive right to all data and lists
of customers and suppliers, business intellectual property, brand ... undertaking including but not limited to, tangible fixed assets, goodwill,
exclusive right to all data and lists of customers and suppliers, business
intellectual property, brand
telecom service
provider for the transmission of data and was not under any
exclusive arrangement. The Assessing Officer was of the view
that
adjustment.
Our findings on exclusion of disputed comparables are as under:
(1) Infosys Technology Ltd.
The assessee is seeking exclusion of Infosys on the ground ... seeking exclusion of Persistent from the list of comparables on
the ground that it is a product company and segmental data is not available
against assessee in respect of exclusion of
Bodhtree Consulting Ltd., Working Capital Adjustment and adoption of
multiple year data analysis. Further ... Ground No.1 of the Revenue's appeal is against the exclusion of the
comparables directed by Ld.CIT(A) i.e. Exensys Software
physical
keys but may consist of passwords or data which is exclusively
known to the bank and the customer. Further, the bank may not
have
High Power Committee shall
immediately take into its exclusive custody
all election related paraphernalia including
Digital Data & Smart Card Software from
the concerned quarters
Conservation of Paddy land and Wetland Rules,
seeking exclusion of the property mentioned therein
from the data bank maintained under the Act.
According
