placed on the decision of Pune Bench of Tribunal in Opus Software
Solutions (P.) Ltd. Vs. ACIT , (2012) 139 ITD 427 (Pune) for the proposition ... ratio laid down by Pune Bench of Tribunal in
Opus Software Solutions (P.) Ltd. Vs. ACIT (supra). As referred by us in the
paras hereinabove
Mark B, copy of agreement executed
between Corporation Bank and Opus Software Solutions Pvt. Ltd is
Mark C, the plaint
copy of credit card service
agreement executed between Opus Software Solutions Pvt. Ltd is Ex. PW 1/42 and copy
of Power of Attorney
copy of agreement entered into
between the plaintiff Opus Software Solutions Pvt. Ltd. Ex. PW1/47 is the copy of power of
attorney
copy of the Agreement entered into between the plaintiff and Opus Software Solutions Pvt.
Ltd., Ex. PW1/51 is the copy of Power
copy of
agreement entered into between the plaintiff Opus Software Solutions Pvt. Ltd. Ex. PW1/46 is
the copy of power of attorney
Agreement executed between Opus Software
Solutions Pvt. Ltd. and the plaintiff.
13. Thereafter exparte final arguments were advanced by counsel for the
plaintiff. Heard
Copy of Agreement executed between Opus
Software Solutions Pvt. Ltd. and the Plaintiff.
11. Ex.PW1/46 (OSR) Copy of Power of Attorney.
Since
between plaintiff and LICCSL, Ex.
PW1/45 is Agreement between Opus Software Solutions Pvt. Ltd. and the
Corporation Bank
True copy of Credit Card Services Level
Agreement executed between Opus Software
Solutions Pvt. Ltd and Corporation Bank as Ex.
PW1/9. (Colly
