Cadence Design Systems (India) Pvt. ... vs Acit, New Delhi on 2 April, 2018
In the case of Cadence Design Systems (I) P. Ltd., (supra) all these
four comparables were considered and found to be unsuitable for
comparison with an entity performing the functions as those of the
assessee, whereas in the case of Steria India Pvt. Ltd., (supra), E-clerx
Services Ltd., and TCS EServe Ltd. were considered.