M/S.Evolving Systems Network India ... vs Income-Tax Officer, Ward-2(1)(2), ... on 21 December, 2018
ii) E-Zest Solutions - The comparable has turnover of Rs.11.29 Crores and the
company is functionally different. The learned Authorized Representative relied on
the decision of Common scope Networks India Pvt. Ltd. Vs. ITO (supra) and the
employee earnings is only 73% and fails export turnover filter.