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
four companies. Th ereafter,
arrived at the following set of comparables: -
1. Accentia Technologies Ltd.
2. Datamatics Global Services Ltd.
3. Eclerx Services ... liable to be deleted.
TRANSFER PRICING
Incorrect selection of comparables
2. Accentia Technologies Limited
2.1 On the facts and in the circumstances of the case
erred in upholding the action of the TPO in including
Accentia Technologies Limited as comparable company in relation to the
international transaction of provision ... cross-objector / respondent to its associated enterprises.
It is therefore prayed that Accentia Technologies Limited ought to be
excluded from the final set of comparable
Corp. Ltd., Infosys BPO Ltd., HCL
Comnet Systems & Services Ltd. and Accentia Technologies Ltd.
in ITES segment and sought exclusion of Infosys Technologies ... comparables as under :-
No. Company Name Adjusted
OP to
Total
Cost %
1 Accentia Technologies Ltd (Seg) 27.87%
2 Aditya Blrla Mincas Worldwide Ltd (Earlier
appeal and be read as Ground No. 8.1.
Ground No. 8.1: Accentia Technologies Limited ("Accentia")
ought to be rejected from the list ... Dispute Resolution Panel ("Ld.
DRP") has erred in not rejecting Accentia as it is a functionally dissimilar
company.
Reason for filing Additional Ground
appeal before us and has pointed out that two concerns i.e.
Accentia Technologies Ltd. and Informed Technologies Ltd. need to be
excluded from final ... above said proposition of exclusion of
Accentia Technologies Ltd. and Informed Technologies Ltd., the assessee
placed reliance on the orders of Pune Bench of Tribunal
ITAT was correct in excluding M/s. Accentia
Technologies Limited, M/s. TCS E-Serve Ltd. and M/s. TCS E-
Serve International Ltd. used ... Tribunal
had erred in law in excluding comparables, namely, M/s Accentia
Technologies Limited, M/sTCS E-Serve Ltd. and M/s TCS E-Serve
Official Liquidator vs Accentia Technologies Ltd, Cin ... on 30 January, 2019
Author: S.J.Kathawalla
Bench: S.J. Kathawalla
Nitin ... matter of Companies Act , I of 1956
And
In the matter of Accentia Technologies
Limited (in liquidation)
L & T Finance Limited ... Petitioner
appeal.
3. The 13th ground of appeal
The AO erred in considering Accentia Technologies Ltd. as comparable to
the assessee for benchmarking its international transaction ... operates under peculiar circumstances.
3.1 The Transfer Pricing Officer (TPO) has included Accentia
Technologies Ltd. ('Accentia') in the final set of comparable
Official Liquidator vs Accentia Technologies Ltd, Cin ... on 19 July, 2019
Author: K.R.Shriram
Bench: K.R.Shriram ... COMPANY PETITION NO.127 OF 2014
In the matter of Accentia
TechnologiesLtd.(In Liquidation)
L & T Finance Ltd. ..Petitioner
Mr. V. P. Katkar, Official
