under:
S. No. Name of Company OP/OC %
1. Accentia 44.50
2. Aditya Birla Minaes -0.55
3. Asit C Mehta 9.40
4. Caliber Point Business ... wherein also he disputed the
following 3 comparables only:
A. Accentia Technologies Ltd.
B. Coral Hub (earlier Vishal Information Technologies Ltd.)
C. Eclerx Services
comparables selected by assessee. The TPO included two companies
i.e. Accentia Technologies Ltd. and Coral Hubs Ltd. in the final list of
comparables ... method
1 Accentia Technologies Ltd. 42.70%
2 Coral Hubs Ltd. (formerly known as 51.79%
Vishal Information Technologies Ltd.)
3 Cosmic Global Ltd. 23.30%
4 Crossdomain
detailed
submissions ofthe Appellant.
IT(TP)A No.451/Bang/2017
4
• Accentia Technologies Limited;
• TCS E-Serve Limited;
• BNR Udyog Limited (Seg) (Medical Transcription ... listed hereunder :
Sl. No. Name of the case OP/OC
1 Accentia Technologies Limited 11.75
2 Universal Print Systems Ltd. (Seg.)(BPO) 52.46
3 Informed
under:
S.No Company Name Unadjusted
Margins
AY. 2011-12 (%)
1. Accentia Technologies Ltd., 29.29
2. Acropetal Technologies Limited 15.57
3. Cosmic Global Limited ... accepting the following comparable companies
as selected by the TPO:
a) Accentia Technologies Limited;
b) Eclerx Services Limited; and
c) Crossdomain Solutions Private Limited.
Ground
Morgan Stanley Advantage Services Pvt. Ltd.
2. Mold Tek Technologies,
3. Accentia Technologies Ltd.
4. I Services India Pvt. Ltd.
5. Bodhtree Consulting ... comparables which are (i) Eclerx Services Ltd.,(ii)Mold Tek
Technologies, (iii) Accentia Technologies Ltd., (iv) I Services India Pvt.
Ltd., (v) Bodhtree Consulting
Rejection of comparables on extraordinary activities.
21. erred in considering Accentia Technologies Limited and Mold-Tek
Technologies Limited as comparable to the Appellant, without
appreciating ... Aditya Birla Minacs Worldwide Limited (0.55)
(earlier Transworks Information Services Ltd)
2 Accentia Technologies Limited. 44.50
3 Asit C. Mehta Financial Services Limited
final comparable set certain companies
with completely different functional profile (i.e., Accentia
Technologies Ltd, Acropetal Technologies Limited. ICRA Online
Limited, Jeevan Scientific Technology ... determining the ALP. The list of 10
comparables are as under:
1. Accentia Technologies Ltd.,
2. Acropetal Technologies Ltd.,
3. Cosmic Global
total cost.
4.11 That the learned TPO erred in selecting Accentia
Technologies Limited, Infosys BPO Limited, TCS E-
Serve Limited, TCS E-Serve International Limited ... comparables as
under :-
S.No. Company Name Adjusted
OP/TC (%)
1 Accentia Technologies Ltd. 49.39
2 Cosmic Global Ltd. 29.49
3 E4e Healthcare
Dispute Resolution Panel has erred in directing to reject M/s. Accentia
Technologies Ltd (in respect of ITes Service) as comparable for
benchmarking ... directed the AO / Transfer Pricing
Officer ('TPO') to reject Accentia Technologies Limited as comparable.
The Assessee submits the said company ought
before the Tribunal by way of present appeal
seeking exclusion of (i) Accentia Technologies Ltd., (ii) Acropetal
Technologies Ltd., (iii) Cross Domain Solution ... under :-
Sl. Company Name Revenues OP/TC
No. (Rs. cr.) (%)
1 Accentia Technologies Ltd. 50.48 44.50
2 Acropetal Technologies Ltd 20.80 35.30
(seg)
3 Aditya
