Ceb India Pvt. Ltd., Gurgaon vs Acit, Gurgaon on 17 March, 2017
IN THE INCOME
Tata Consultancy Services Limited vs Cyrus Investments Pvt Ltd on 26 March, 2021
Equivalent citations
Appellant.
IT(TP)A No.451/Bang/2017
4
• Accentia Technologies Limited;
• TCS E-Serve Limited;
• BNR Udyog Limited (Seg) (Medical Transcription); and
• Infosys ... Accentia Technologies Ltd.,
IT(TP)A No.451/Bang/2017
10
2) TCS E-Serve Ltd.,
3) BNR Udyog Ltd., (seg) and
4) Infosys
notices that as far as the exclusion of three
comparables - M/s. TCS E-Serve Limited; M/s. TCS E-Serve
International Limited ... based on record. The third comparable that the AO/TPO excluded
is TCS E-serve. The ITAT observed that though there is a close
functional
206C(6) on account of
short collection of TCS on the sale of alleged scrap, treating the sale of
2 ITA 746/JP/2017_
Ramdas ... 206C(7)
on account of short collection of TCS of Rs. 79,551/- u/s 201 (1)/206C(6)
on the alleged scrap sale
Panel erred in confirming the
inclusion of following companies:
• Infosys BPO Limited;
• TCS E-Serve Limited;
6. The Honourable DRP erred in upholding the action ... Jindal Intellicom Ltd., -0.05
6. Microgenetic Systems Ltd., 19.61
7. TCS E-Serve Ltd., 63.69%
8. BNR Udyog Ltd. (Seg) 50.61%
(Medical Transcription)
9. Excel
assessee submitted that in the ITeS
segment if two comparables; namely, TCS E-Serve Ltd. and
Accentia Technologies Ltd. are excluded then assessee ... comparables will become purely
academic. As an alternative, he also submitted that TCS E-
Serve International Ltd. and Infosys BPO Ltd., should also be
excluded
Cadence Design Systems (India) Pvt. ... vs Acit, New Delhi on 2 April, 2018
IN THE
Private Limited
7) Infosys BPO Limited
8) BNR Udyog Limited (Segmental)
9) TCS E-Serve Limited
10)e4e Healthcare Business Services Private Limited
4.1 Thus ... following comparables:
i) Universal Print Systems Limited
ii) Infosys BPO Limited
iii) TCS E-Serve Limited
6
I.T.A. No.524/C/2016
Eclerx Services Ltd. 58.4
5 Infosys BPO Ltd. 36.75
6 TCS E-Serve Ltd. 63.69
7 Excel Infoways Ltd. (seg.) 41.48
8 E4e Healthcare Services ... counsel for the assessee submitted that the three
comparables namely (i) TCS e-Serve Ltd., (ii) Infosys BPO Ltd. and (iii) Excel
Infoways Ltd. should