Goldmine Advertising -4.57 5.01 5.47 1.68
Ltd.
2. Scarecrow 4.71 12.10 21.20 10.80
Communications Ltd.
3. Ugam Solutions ... directed verification and adoption of correct figures as
per annual report of Scarecrow Communications Ltd., Ugam
Solutions Pvt. Ltd., Confluence Integrated Services
analysis
a) Goldmine Advertising Ltd.
b) Pressman Advertising Ltd.
c) Scarecrow Communications Ltd.
d) Ugam Solutions Pvt. Ltd.
e) Majestic Research Services & Solutions ... advertising Ltd.
2. Pressman advertising Ltd.
3. Ugam Solutions Pvt. Ltd.
4. Scarecrow Communications Ltd.
5. Majestic Research Services and Solutions Ltd.
2.6.1. The above
Signode India Limited ,Hyderabad vs Deputy Commissioner Of Income Tax ... on 14 November, 2025
IN
Signode India Limited,Hyderabad vs Acit, Circle-3(1), Hyderabad on 14 November, 2025
IN
Sandisk India Device Design Centre ... vs Deputy Commissioner Of Income Tax, ... on 13 October, 2023
Private Limited;
e) Platinum Advertising Private Limited;
f) Pressman Advertising Limited;
g) Scarecrow Communications Limited;
h) Cheil India Private Limited;
i) Red Baron Integrated Services ... functionally
comparable;
(a) Goldmine Advertising Limited;
(b) Scarecrow Communications Limited;
(c) Ugam Solutions Private Limited;
(d) Confluence Integrated Services Private Limited;
(e) Axience Consulting Private
Killick Agencies and Marketing Ltd.
Majestic Research Services & Solutions Ltd.
Scarecrow Communications Ltd.
(vi) Charging mark-up on excess AMP expenses, which ... Killick Agencies and Marketing Ltd.
Majestic Research Services & Solutions Ltd.
Scarecrow Communications Ltd.
12. Without prejudice to above, the learned TPO has erred
marketing intangibles:
• Pressman Advertising Ltd
• Majestic Research Services & Solutions Ltd.
• Scarecrow Communications Ltd.
(vi) Charging mark-up on excess AMP expenses,
which ... adopting the
following companies as comparables:
• Majestic Research Services & Solutions Ltd..
• Scarecrow Communications Ltd.
• Pressman Advertising Ltd
11. Without prejudice to above, the learned
comparables:
• Ugam Solutions Private Limited
• Majestic Research Services & Solutions Limited
• Scarecrow Communications Limited
15. The lower authorities have erred in incorrectly computing the
operating
also
obtained the registration for the device mark/ logo 'Cory Scarecrow'. The
details of the registrations obtained by the plaintiffs are given below ... mark) Plaintiff
No.2
1947195 07.04.2010 07.04.2030 5 Plaintiff
No.1
Cory
Scarecrow
device/logo
Signature Not Verified
Digitally Signed CS(COMM) 652/2024 Page
